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OSHA Recordkeeping: The 300 Log, 300A and 301

Employers over ten employees in covered industries must keep the OSHA 300 log, post the 300A summary from February through April, and complete a 301 report within seven days of each recordable case — here's what's recordable and what isn't.

LegalWorkplace.com Staff Reviewed Sep 2026 · 9 min read

OSHA Recordkeeping: The 300 Log, 300A and 301

Who's covered

Employers with more than 10 employees company-wide, unless the establishment is in a low-hazard exempt industry — exemption from records, never from reporting.

The test

Work-related, new, and involving death, days away, restricted duty, transfer, loss of consciousness, or treatment beyond first aid.

The posting

Form 300A — the annual summary — posts in the workplace February 1 through April 30, signed by a company executive.

Not legal advice. Educational guide to general U.S. employment law. Rules vary by state — consult an employment attorney for specific cases.

Who must keep records

The recordkeeping rule (29 CFR Part 1904) covers employers with more than ten employees at any time during the last calendar year — counted company-wide, including temporary and part-time workers — unless every establishment falls in OSHA's list of partially exempt low-hazard industries (a NAICS-code list heavy on offices, shops and finance). Two boundaries matter. The exemption is from routine records, not from the fatality and severe-injury reporting duties, which bind every employer. And temporary workers are recorded by whoever supervises them day to day — usually the host employer, not the staffing agency; unrecorded temp injuries are a standard citation in warehousing and manufacturing audits.

What's recordable

Three questions, in order. Work-related? An event or exposure in the work environment caused or contributed to the condition — with listed exceptions (parking-lot commuting accidents, purely personal conditions surfacing at work, voluntary wellness activities). New case? Or a continuation of an old one. Meets a criterion? Death, days away from work, restricted work or job transfer, loss of consciousness, a significant diagnosis, or medical treatment beyond first aid — and OSHA's first-aid list is exclusive: if the treatment isn't on it (stitches, prescriptions, physical therapy), the case records. The chronic failure mode is under-recording driven by wishful classification — treating restricted duty as "light duty, no big deal" or a prescription as precautionary. In an inspection, the log gets checked against workers' comp claims and medical records; gaps become willfulness arguments.

The three forms and their clocks

Form 301 — within 7 days

The incident report: one per recordable case, completed within seven calendar days of learning of it. Workers' comp first-report forms can substitute if they capture the same data.

Form 300 — the running log

Every recordable case for the establishment, updated as cases develop — day counts revised, privacy-concern cases (sexual assault, HIV, mental illness) logged without names.

Form 300A — posted Feb 1 to Apr 30

The annual summary: totals, hours worked, average employment — certified by a company executive and posted where notices go, even in years with zero cases.

Electronic submission and retention

On top of the paper: establishments with 250+ employees in covered industries, and those with 100+ in designated high-hazard industries, submit 300/301 data electronically through OSHA's Injury Tracking Application by March 2 each year; establishments with 20–249 employees in listed industries submit the 300A. Retain all three forms for five years past the year they cover, updating the 300 log as cases evolve. Treat the annual cycle as one calendar entry: January close-out and executive certification, February posting, March electronic filing — and use the same review to feed the safety program's trend analysis, which is the point of the records in the first place.

Frequently asked questions

Which employers are exempt from OSHA recordkeeping?

Employers with 10 or fewer employees at all times during the prior year, and establishments in listed low-hazard industries (many offices, retail and finance NAICS codes). The exemption covers the routine records only — every employer, whatever its size, must still report fatalities and severe injuries to OSHA directly.

What's the difference between first aid and medical treatment?

OSHA's first-aid list is exclusive: cleaning wounds, bandages, non-prescription medication at non-prescription strength, hot/cold therapy and similar items. Anything beyond the list — stitches, prescription medication, physical therapy — is medical treatment and makes a work-related case recordable.

Is a recordable injury the same as a reportable one?

No. Recordable cases go on the 300 log. Reportable events — a fatality within 8 hours; an inpatient hospitalization, amputation or eye loss within 24 — must be phoned or filed to OSHA itself. Confusing the two is how the reporting deadlines get missed.

Do we have to give employees the log?

Yes — employees, former employees and their representatives can request copies of the 300 log (by the end of the next business day) and their own 301 forms. The 300A summary must also be posted where notices are customarily placed, February 1 to April 30.