Senior Professional in Human Resources (SPHR) Certification Practice Exam 2025 - Free SPHR Practice Questions and Study Guide

When an employer implements a safety incentive program that rewards employees for working without injuries, there is a notable risk of retaliation. This can occur if employees feel pressured to not report injuries or safety concerns to maintain their eligibility for rewards. Such pressure can create an environment where employees may avoid reporting legitimate incidents due to fear of losing their benefits or being viewed unfavorably by management, which can lead to unsafe practices and potential harm.

A strong safety culture should encourage open communication about incidents and unsafe conditions, ensuring that employees can report concerns without fear of losing incentives. Therefore, retaliation is a significant risk associated with this type of program, as it can undermine the intent of promoting safety and can lead to legal complications if employees feel they have been punished for reporting injuries or concerns.

The other options do not adequately capture the essence of the risks associated with safety incentive programs. A tax code violation typically pertains to issues regarding tax reporting and financial regulations, which are not inherently related to the effectiveness or safety implications of the incentive program. Discrimination may arise in various contexts, but it is specifically related to unequal treatment based on protected characteristics, which doesn’t directly correlate with the nature of a safety incentive program tied to injury reporting.