Two obligations, two audiences
1904.41 is a submission to the agency. 1904.32 is a notice to your workforce. They happen at overlapping times of year, which is why they get conflated, and they are satisfied independently.
Where it has to be posted
In each establishment, in a conspicuous place where notices to employees are customarily posted, and it must stay legible for the full three months rather than being put up and quietly taken down in March.
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