Who Needs to Know Why It Matters Businesses should begin to address these issues now so that when COVID-19 vaccines are ready for distribution, they will be too. On December 11, the Food and Drug Administration announced that it would be issuing emergency use authorizations for two COVID-19 vaccines and that distribution may begin as early as December 14. While initial doses of the vaccine will be allocated to health care workers and long-term care residents, all businesses should be preparing for broader availability of the vaccine in early 2021. The COVID-19 pandemic and new vaccines present unique circumstances in which employers must balance employee rights with the overall safety and health of its workforce, customers, or clients when developing a vaccine strategy. This FAQ is intended to help employers across all industries understand the legal framework that regulates mandatory and voluntary employer vaccination programs.