The Labor Department released a memo — the Emergency Temporary Standard to Protect Workers from Coronavirus (ETS) — which covers companies that employ 100 or more employees. Employers will be required to either require COVID-19 vaccination or, in the alternative, require masking and regular testing. In addition, the ETS allows for paid time off for workers (both to get vaccinated and to recover from any side effects) by employers. The ETS also leaves open the potential for employers, at their discretion, to create policies affecting continued employment dependent upon COVID-19 policies.