As the nation slowly reopens for business, employers and employees are understandably filled with uncertainty. For many employees, there is uncertainty about the risks involved with returning to work. For many employers, there is uncertainty about the scope of their legal obligations to employees and others during a continuing pandemic. These are uncharted waters in many respects, but there is guidance upon which employers can rely in making decisions about how to resume operations, including in making decisions about returning furloughed and laid off employees to work. While there are many issues employers must consider in resuming operations, this article focuses on five specific issues to consider when returning employees to work.