Review the 300 Log before preparing the Annual Summary
Before you prepare the 300A Annual Summary, OSHA requires you to review the 300 Log and verify that the entries are complete and accurate. This does not require examining every entry, but you should spot check a sampling of cases. Below are some common errors on the 300 Log.
Column (E) requires listing a location. Just writing “warehouse” or “office” may not provide enough detail. Ideally, someone else should be able to locate the area where the incident occurred. OSHA gives examples like “loading dock north end.” The location doesn’t appear on the Annual Summary, but it’s good to review in case OSHA inspects your records.
Column (F) requires describing the injury, body part, and cause of the injury. A common error is listing a body part (like “lacerated forehead”) but missing the description of how it happened. Also, for body parts such as arms or legs, the entry should specify left or right. OSHA gives an example, “Second degree burns on right forearm from acetylene torch” to describe an injury, body part, and cause.
Day count extends to next year
If an injured employee is still on work restrictions (or days away) into the next calendar year, do not add the case to next year’s Log. That would indicate a new injury. It may seem odd if, for example, an employee injured on December 13th had 73 days away listed under that date. However, the day count simply indicates the severity of the incident. For that purpose, it doesn’t matter if the days occurred in the next calendar year.
Also, if an injured worker is still away from work (or on restrictions) when you prepare the Annual Summary, you must estimate the day count and use that to complete the summary, per 1904.7(b)(3)(ix). You might use a doctor’s estimate or make a guess based on experience with similar cases. You’ll then post the summary using the estimated days.
Once you know the exact day count, you must update the 300 Log. However, you do not have to update the Annual Summary after it is posted. Consider this: An injury in December could involve a return-to-work date after April 30, at which point the 300A no longer needs to be posted.
Certify and post the 300A
Finally, a company executive must review and sign the completed 300A. In a letter of interpretation from January of 2009, OSHA clarified that employers keeping electronic records can use electronic signatures for this.
You must post a physical copy of the 300A from February 1 through April 30. In a large facility, this may require more than one posting. Some employers post the summary on the company intranet, which is fine, but that’s not a substitute for physical posting. You must also ensure that the summary is not altered, defaced, or covered by other material.
OSHA does not require sending the 300A to people working from home, but check state requirements. For example, California does require providing the summary to remote workers who do not report to the office at least weekly during the posting period.
Key to remember: Review the 300 Log for accuracy and, if needed, estimate day counts before preparing and posting the 300A Annual Summary.



















































