Abstract: A safety closure for a threaded container includes a first cap having a first top wall with a peripheral edge and, a first skirt extending transversely from the peripheral edge with first and second flexible contact tabs. The interior surface of each of the tabs has a protrusion extending radially inwardly. A second cap has a second top wall with a peripheral edge and a second skirt extending transversely from the peripheral edge. A plurality of circumferentially extending recesses are disposed on the exterior surface of the second skirt. A corresponding plurality of lugs extend radially outwardly from the exterior surface of the second skirt adjacent each recess. Each lug includes an angled lug ramp intersecting with a generally flat face. The second cap is positioned within the first cap in nested coaxial relationship.