Choosing a NAICS code for OSHA 300 e-filing
Employers that must electronically file their injury data with OSHA might engage in business activities that fall under more than one North American Industry Classification System (NAICS) code. Fortunately, OSHA recognized that more than one NAICS code could apply to a single establishment.
OSHA’s Injury Tracking Application (ITA) website includes a frequently asked question regarding multiple NAICS codes. OSHA advises, “Choose the code that represents the activity that generates the most revenue for your establishment and/or has the most employees, whichever is more applicable to your business.” If more than one NAICS code could apply, employers can choose which code to use for ITA reporting.
Choosing a NAICS code
OSHA does not assign NAICS codes. Employers know their operations best and must select the most applicable code. For example, suppose a company engages in both plastics manufacturing and chemical manufacturing. The plastics division has the most employees, but the chemical division generates the most revenue. Which NAICS code should the company use? The company could use either, but might consider the electronic filing obligations.
Plastics manufacturers must file the 300A, 300 Log, and 301 Forms if the establishment has 100 or more employees. However, chemical manufacturers file only the 300A regardless of employee count. This company might choose the NAICS code for chemical manufacturing since that generates the most revenue and would only have to file the 300A.
One location, two establishments?
Normally, a single physical location counts as one “establishment” for injury recordkeeping. In rare cases, a single location with more than one business operation might be divided into more than one establishment. If this happens, each establishment (operation) would maintain a separate 300 Log and could even have different electronic reporting obligations.
The previous example of a chemical and plastics manufacturer probably doesn’t qualify as two separate establishments. OSHA offers an example where two separate business establishments operate from the same physical address. The agency noted, “if an employer operates a construction company at the same location as a lumber yard, the employer may consider each business to be a separate establishment.”
According to the regulation at 1904.46, an employer might consider two or more separate businesses that share a single location to be separate establishments only when:
- Each of the establishments represents a distinctly separate business;
- Each business is engaged in a different economic activity;
- No single NAICS code applies to the joint activities; and
- Separate reports are routinely prepared for each establishment on the number of employees, their wages and salaries, sales or receipts, and other business information.
If these criteria do not apply, the employer must choose one NAICS code for the entire operation.
Employer Identification Number (EIN)
When preparing for electronic submission of injury records, employers also need to include their Employer Identification Number, or EIN. This is a tax identification number for a company, similar to a Social Security Number, but for a business.
Some locations might have more than one EIN. That does not automatically mean the location constitutes two or more “establishments” for OSHA recordkeeping and reporting. However, if each operation meets the criteria for separate businesses, the employer might maintain separate 300 Logs (and potentially have different e-reporting obligations) for each business operation.
Key to remember: If more than one NAICS could apply, the employer chooses which code to use for electronic filing of injury data. Though unusual, a single location might be divided into separate business operations and treated as two establishments.























































