The Occupational Safety and Health Administration (OSHA) conducts workplace safety inspections and issues citations, and, as previously discussed, all penalties assessed after January 15 include increased amounts – with Citations classified as “Serious” having a maximum penalty of $13,653 and Citations classified as “Willful” or “Repeat” having a maximum penalty of $136,532. And while employers may contest these citations, there will be times when you have to pay some penalty amounts to OSHA — often after a negotiated settlement with OSHA or after getting some but not all citation items vacated by an Occupational Safety and Health Review administrative law judge. What you may not know is that making payments to OSHA can often lead to additional costs if not done properly.