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Employers must select a North American Industry Classification System (NAICS) code for every establishment, which usually means a single business location. This code determines whether the establishment is exempt from keeping an OSHA 300 Log. For locations that must keep a 300 Log, the code determines whether the establishment must submit injury data to OSHA by March 2nd.

Choosing the correct year

The NAICS codes get updated every five years, with 2022 as the most current. Adding confusion, different OSHA regulations use different versions of the codes. For example:

  • Employers trying to determine if they’re exempt from keeping a 300 Log under 1904.2 must use the 2002 codes.
  • Employers trying to determine if they must submit injury data to OSHA by March 2nd must use the 2017 codes (OSHA updated from the 2012 codes as of January 1, 2024).

Searching codes online may default to the 2022 version, and some codes changed. For example, the 1904.41 appendix lists 4529 for “Other general merchandise stores” which covers retail outlets like dollar stores and variety stores. However, searching that code in the 2022 list shows “no result” since that number changed. The 2022 NAICS code for general merchandise stores is 4552, but that code does not appear in OSHA’s appendix. Employers using the 2022 NAICS codes may incorrectly believe their establishment is not on OSHA’s list.

Employers can search older versions of the NAICS codes at https://www.census.gov/naics/ which also indicates whether a particular code has changed in more recent versions.

Choosing the correct code

In addition to using the NAICS list for the correct year, employers must choose the correct code for each establishment. If a location engages in more than one type of business activity, employers must choose only one NAICS code for OSHA recordkeeping. OSHA says to choose the code for the activity that generates the most revenue or has the most employees.

In some cases, employers can divide a single physical location into more than one “establishment” as defined in 1904.46. To split a single location into multiple establishments, all of the following must apply:

  • Each establishment represents a distinctly separate business;
  • Each business engages in a different economic activity;
  • No single NAICS code applies to the joint activities at the establishments; 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.

For example, OSHA noted that if an employer operates a construction company at the same physical location as a lumber yard, the employer may consider each business as a separate establishment.

For employers with multiple establishments, the NAICS code for each location should reflect the primary business activity at each establishment. For example, a manufacturing company might have a separate administration office. Using a manufacturing code for the office might not be appropriate, even though it supports the other manufacturing locations. However, NAICS codes starting 5511 for “Management of Companies and Enterprises” might apply.

For example, code 551114 gives examples as follows:

  • Centralized administrative offices
  • Head offices
  • Corporate offices
  • District and regional offices
  • Subsidiary management offices

That might better describe a corporate administrative office, if the location does not have any warehousing or manufacturing operations. In fact, codes starting 5511 appear on OSHA’s list of establishments under 1904.2 that are exempt from keeping a 300 Log, so applying the correct code could mean that office doesn’t need a 300 Log at all.

Counting employees

Finally, counting employees gets confusing because some OSHA regulations require counting all employees in the company (combining all locations) and others require counting only the employees at each establishment.

  • Section 1904.1 allows an exemption from keeping a 300 Log if the entire company has 10 or fewer employees, combining all establishments.
  • Section 1904.2 allows an exemption from keeping a 300 Log based on the NAICS code for each location, regardless of the number of employees at the location.
  • Section 1904.41 requires establishments in listed NAICS codes to submit injury data to OSHA annually, but only if the establishment (not the entire company) falls within an employee count range. Establishments with fewer than 20 employees need not submit even if the NAICS code appears in OSHA’s list.

Key to remember: NAICS codes update every five years, and employers must use the correct list, which may differ in various regulations.

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Most Recent Highlights In Environmental

2026-06-24T05:00:00Z

Indiana adds permanent underground carbon dioxide storage rules

Effective date: June 10, 2026

This applies to: Entities that seek to participate in carbon sequestration projects

Description of change: The Natural Resources Commission adopted rules for permanent underground carbon dioxide storage, establishing:

  • The rules for entities seeking to petition the Indiana Department of Natural Resources to issue involuntary integration orders for pore spaces, and
  • The rules for storage operators seeking to apply for certificates of project completion.

These regulations add options for entities; the requirements apply only if the options are utilized.

The rules impact entities seeking to participate in carbon sequestration projects. The regulations also affect pore space owners and surface owners.

2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Indiana adds permanent underground carbon dioxide storage rules

Effective date: June 10, 2026

This applies to: Entities that seek to participate in carbon sequestration projects

Description of change: The Natural Resources Commission adopted rules for permanent underground carbon dioxide storage, establishing:

  • The applicability of carbon sequestration projects, and
  • The rules for the Department of Natural Resources issuing involuntary integration orders and certificates of project completion.

The rules impact entities seeking to participate in carbon sequestration projects under IC 14-39. The regulations also affect pore space owners and surface owners.

See More

Most Recent Highlights In Transportation

2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
See More

Most Recent Highlights In Safety & Health

2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
2026-06-24T05:00:00Z

Virginia reinstates power plant CO2 budget program

Effective date: April 24, 2026

This applies to: Power plant owners

Description of change: The Virginia Department of Environmental Quality reinstated the Virginia CO2 Budget Trading Program Regulation, which implements the Regional Greenhouse Gas Initiative (RGGI). Participation in the RGGI was stopped in 2023, but the state will resume participation on July 1, 2026, the same date on which the compliance requirements take effect.

The regulation requires fossil fuel-fired units that serve an electricity generator with a capacity of 25 megawatts or more to obtain enough allowances to cover CO2 emissions, which they can purchase in the September and December RGGI auctions.

The department also adopted amendments to the regulations, including establishing a one-time 6-month control period from July 1, 2026, to December 31, 2026.

Related state info: Clean air operating permits state comparison

See More

Most Recent Highlights In Human Resources

2026-06-24T05:00:00Z

North Carolina approved revisions to wastewater discharge rules

Effective date: May 1, 2026

This applies to: Facilities with domestic wastewater discharges up to 2 million gallons per day

Description of change: The North Carolina Department of Environmental Quality (DEQ) adopted a rule that adds a permitting option to the National Pollutant Discharge Elimination System (NPDES) program for facilities with domestic wastewater discharges of up to 2 million gallons per day.

DEQ removed the ban on new or expanded discharges of oxygen-consuming waste when the 7Q10 and 30Q2 flows are both 0 for these facilities. In other words, it allows systems to discharge domestic wastewater to zero-flow receiving streams, provided the system:

  • Meets qualifying criteria,
  • Complies with specific effluent limits, and
  • Uses low-energy methods before discharging wastewater to the receiving stream.

It’ll likely benefit areas where the cost of piping to a higher-flowing stream farther away is prohibitive.

2026-06-24T05:00:00Z

New Hampshire updates sludge management rules

Effective date: May 15, 2026

This applies to: Owners and operators of drinking water and wastewater treatment plants that generate sludge; land application sites; and facilities that treat, manage, or dispose of sludge

Description of change: The New Hampshire Department of Environmental Services amended sludge management rules. Major changes include:

  • Reinstating 5-year site and facility permit renewals (instead of 10 years),
  • Adding annual reporting requirements for sludge haulers (which already apply to septage haulers), and
  • Requiring all applications to be submitted electronically.

The rule also codifies per- and polyfluoroalkyl substances (PFAS) sampling (implemented in 2019 for the sludge quality certificate program).

2026-06-24T05:00:00Z

New Jersey adopts permanent remediation standards for PFAS

Effective date: June 15, 2026

This applies to: Contaminated sites subject to the remediation regulations for contaminated groundwater, soil, and soil leachate

Description of change: The New Jersey Department of Environmental Protection (NJDEP) formally adopted its interim remediation standards for specific per- and polyfluoroalkyl substances (PFAS), including:

  • Groundwater quality standards for hexafluoropropylene oxide dimer acid and its ammonium salt (GenX chemicals); and
  • Soil and soil leachate remediation standards for:
    • Perfluorononanoic acid (PFNA);
    • Perfluorooctane sulfonate (PFOS);
    • Perfluorooctanoic acid (PFOA);
    • GenX chemicals; and
    • Methanol.

The interim standards have been in place since 2022 and 2023, requiring regulated entities to conduct remediation to ensure these PFAS are cleaned up.

Additionally, the NJDEP amended the technical requirements to mandate analyses of the following chemicals in all media when contaminants are unknown or not well documented at a contaminated site:

  • PFNA,
  • PFOS,
  • PFOA,
  • GenX chemicals, and
  • 2,3,7,8-tetrachlorodibenzo-p-dioxin.
2026-06-24T05:00:00Z

Nevada adds requirements for hazardous waste recyclers

Effective date: June 8, 2026

This applies to: Hazardous waste recyclers

Description of change: The State Environmental Commission adopted regulations to add requirements for entities that recycle certain hazardous waste, including compliance with:

  • Certain federal requirements;
  • Local zoning requirements, if applicable;
  • Specific reporting and notification requirements; and
  • Other particular regulations of the commission.

The rules also:

  • Exempt owners and operators of certain facilities that recycle certain hazardous materials without storing those materials before they’re recycled from the above requirements, and
  • Add fees for written determinations (required to construct or operate a facility or mobile unit for hazardous waste recycling) and for the facilities that recycle certain hazardous materials without storing those materials before they’re recycled.
2026-06-24T05:00:00Z

California adds TPhP nail products to Priority Products list

Effective date: October 1, 2026

This applies to: Nail products containing triphenyl phosphate (TPhP) at concentrations greater than 250 parts per million (ppm)

Description of change: The California Department of Toxic Substances Control added nail products with concentrations of 250 ppm or more of TPhP to the Priority Product list, making the substance subject to the Safer Consumer Products (SCP) Regulations.

By November 30, 2026, manufacturers must submit a Priority Product Notification. By March 30, 2027, manufacturers must submit:

  • A Chemical Removal Intent/Confirmation Notification,
  • A Product Removal Intent/Confirmation Notification,
  • A Product-Chemical Replacement Intent/Confirmation Notification, or
  • A Preliminary Alternatives Analysis Report or alternate reporting options.
See More
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