• Covered employees are all employees on an employer’s payroll, including temporary workers who are supervised by the employer day to day.

Covered employees include all employees on an employer’s payroll, whether they are labor, executive, hourly, salary, part-time, seasonal, or migrant workers. Covered employees also include temporary employees who are not on the employer’s payroll, but who the employer supervises on a day-to-day basis. If a business is organized as a sole proprietorship or partnership, the owner or partners are not considered employees.

Self-employed persons

If a business is organized as a sole proprietorship or partnership, the owner or partners are not considered employees for recordkeeping purposes. Likewise, self-employed individuals are not covered by the recordkeeping regulation and do not need to record it if they become ill or are injured while doing work in their establishments.

Temporary employees or contractors

When injuries or illnesses occur to employees from a temporary help service, employee leasing service, or personnel supply service, the employer should record these on the Occupational Safety and Health Administration (OSHA) 300 Log if the employer supervises those employees on a day-to-day basis.

If a contractor’s employee is under the daily supervision of the contractor, the contractor is responsible for recording any injury or illness. But, if an employer supervises a contractor employee’s work on a day-to-day basis, any recordable injury or illness should be recorded on the employer’s OSHA 300 Log.

Each injury or illness must be recorded only once. The employer and the temporary help service, employee leasing service, personnel supply service, or contractor need to coordinate the recordkeeping to make sure that each injury and illness is recorded only once, either on the employer’s OSHA 300 Log (if they provide daily supervision) or on the agency’s OSHA 300 Log (if that company provides daily supervision).

What is day-to-day supervision?

Day-to-day supervision occurs when in addition to specifying the output, product, or result to be accomplished by the person’s work, the employer supervises the details, means, methods, and processes by which the work is to be accomplished.