Year-end injury recordkeeping: 300A and e-reporting
In January, employers that maintain an OSHA 300 Log must prepare a 300A Annual Summary and many will need to electronically report injury data to OSHA. This raises many questions like how to handle open cases from the previous year. Here are a few basics to get started.
Every establishment required to maintain a 300 Log must have its own Log. OSHA defines an establishment as a single physical location. Organizations with multiple locations might have different obligations for each one based on the number of employees or the industry code.
Verify the North American Industry Classification System (NAICS) code for each establishment. The code determines whether the establishment must keep a 300 Log and whether it must electronically report data (not all employers have to report). For related information, see our article Which NAICS code should you use for OSHA?
Finally, if an employee got injured last year but is still on restrictions or days away in the new year, estimate the day count on the 300 Log. Use that estimate to prepare the Annual Summary, then update the 300 Log when the actual number of days is known. The regulation covers this at 1904.7(b)(3)(ix).
Prepare the 300A
Employers that maintain a 300 Log must prepare a 300A Annual Summary and post it from February 1 though April 30. Even if the establishment had zero recordable incidents, the employer must post the summary. OSHA requires posting physical copies, but employers can post on a company intranet in addition to the physical poster.
Before creating the 300A, review the 300 Log for accuracy. Employers don’t have to examine every entry but should spot check a number of cases. Typical problems include:
- In Column (E), listing a vague location such as “warehouse” rather than a more accurate description such as “loading dock north end.”
- Column (F) requires describing the injury, the body part, and the cause. A description like “burned forearm” does not specify left or right and does not describe how the incident occurred. OSHA gives the example, “Second degree burns on right forearm from acetylene torch.”
To complete the 300A, employers need to calculate the average number of employees and the total hours worked. For more information, see our article Completing the 300A: Tips for the mathematically challenged.
Once completed, a company executive must certify the summary before posting. The regulation defines an executive to include the owner, an officer, or the highest ranking official at the establishment.
E-report if required
Many employers must submit injury data through OSHA’s Injury Tracking Application (ITA) by March 2nd each year. Reporting obligations are based on two variables:
- The number of employees at each establishment (not the number in the entire company), and
- The NAICS code for each establishment.
The employee count is based on peak employment, not the annual average. If the location reached 20 or more employees during any pay period, it may have to report. This includes part-time and temporary workers, if the location was responsible for recording those workers’ injuries.
To illustrate, suppose a furniture store has 17 retail locations, plus a distribution center, for 18 establishments. Each retail store had fewer than 20 employees all year, but the distribution center had 35 employees. None of the retail locations would need to e-report. Only the distribution center must electronically file.
As noted, not every employer is covered, but even furniture stores and grocery stores must report if an establishment had 20 or more employees. In brief:
- If an establishment had 20 or more employees and the NAICS code appears in 1904.41 Appendix A, the location must report.
- If an establishment had 100 or more employees and the NAICS code appears in 1904.41 Appendix B, the location must report.
- If an establishment had 250 or more employees and is required to maintain a 300 Log, the location must report regardless of NAICS code.
Since 2025 is only the second year for e-reporting under the revised regulation, check out the requirements in our article Are you ready for OSHA's new injury e-reporting rule on January 1, 2024?
Key to remember: If your company must maintain an OSHA 300 Log, you must prepare and post a 300A Annual Summary by February 1st and you might need to electronically report injury data to OSHA’s ITA by March 2nd.