OSHA Form 300 vs. 300A vs. 301: A Complete Recordkeeping Guide

Supervisor reviewing OSHA Forms 300 300A and 301 on a clipboard at a factory desk with laptop, hard hat, and workers visible in background

Accurate OSHA recordkeeping protects workers and keeps employers compliant. This guide explains the differences between OSHA Forms 300, 300A, and 301, who must keep them, timing and retention rules, privacy considerations, and practical steps to implement reliable recordkeeping systems across manufacturing, construction, warehouse, and office settings.

Why OSHA Recordkeeping Matters

At first glance, OSHA Forms 300, 300A, and 301 can feel like just another layer of administrative burden. It’s easy to see them as paperwork to be completed and filed away. But that view misses the entire point. These documents are not just about compliance; they are powerful tools designed to make your workplace safer. Understanding why they exist is the first step to using them effectively, transforming them from a regulatory chore into a cornerstone of your safety program.

The entire framework for this process is rooted in federal regulation, specifically 29 CFR 1904. This isn’t an arbitrary rule. The core policy purpose is hazard identification and prevention. OSHA uses the aggregated, anonymized data submitted by employers to spot nationwide trends, identify emerging hazards in specific industries, and direct its resources toward the most significant risks. On a more immediate level, your own logs serve as a roadmap to the unique dangers within your facility. By tracking incidents, you can move from reacting to injuries to proactively preventing them. A pattern of back strains in the shipping department or minor cuts in a fabrication area isn’t just a series of unfortunate events; it’s data telling you exactly where to focus your safety efforts, whether through ergonomic adjustments, new guarding, or better training.

The Business and Worker Case for Diligent Recordkeeping

Beyond the regulatory mandate, meticulous recordkeeping offers tangible business benefits. Accurate and timely logs are invaluable for risk management and workers’ compensation claims administration. A well-documented incident report (Form 301) provides a clear, contemporaneous account of what happened, which can be critical for managing claims efficiently and defending against potential litigation. Furthermore, insurance carriers often use your injury and illness data, reflected in your Experience Modification Rate (EMR), to calculate premiums. A lower incident rate, demonstrated by clean OSHA logs, can lead to significant savings on insurance costs. The data also allows you to benchmark your company’s safety performance against industry averages, providing a clear metric for improvement and a point of pride for a strong safety culture.

For workers, these records are a vital source of transparency. The annual posting of the Form 300A summary gives employees direct insight into the safety performance of their workplace. This knowledge empowers them, fosters trust, and encourages participation in safety committees and initiatives. When employees see that incidents are taken seriously, logged correctly, and used to drive improvements, they become more engaged partners in creating a safer environment for everyone. It shows that their well-being is a priority, not just a line item.

Your Core Obligations as an Employer

Understanding your specific responsibilities is key to staying compliant. The rules are straightforward but require attention to detail.

  • Who Must Keep Records?
    Generally, if you are a private-sector employer with more than 10 employees, you must maintain these records. However, some industries classified as low-hazard are partially exempt. It is crucial to verify your North American Industry Classification System (NAICS) code against OSHA’s exempt industries list, as these lists can be updated.
  • How Long Must Records Be Kept?
    You must save the OSHA Form 300, the privacy case list (if one exists), Form 300A, and all Form 301 incident reports for five years following the end of the calendar year that they cover. These records must be accessible for inspection. To ensure records are safe from damage and easily retrievable, consider digitizing older paper logs and storing them in a secure, backed-up location.
  • What Are the Posting Requirements?
    You are required to post a copy of the Form 300A, the annual summary, from February 1 to April 30 of the year following the year covered by the records. It must be displayed in a common area where notices to employees are usually posted. This summary must be certified by a company executive, attesting to its accuracy and completeness.

It is also critical to distinguish between ongoing recordkeeping and urgent reporting. Recordkeeping is the process of maintaining your internal logs (Forms 300, 301, and 300A) for all recordable incidents, which must be logged within seven calendar days. Reporting, on the other hand, is the requirement to notify OSHA directly about a severe work-related incident. You must report any fatality within 8 hours and any in-patient hospitalization, amputation, or loss of an eye within 24 hours.

Accuracy, timeliness, and privacy are non-negotiable. Each recordable incident must be logged within seven calendar days of you receiving information about the case. Proper classification of an event—distinguishing between first aid and medical treatment, for example—is critical and a common source of errors. Finally, you must protect worker privacy. For sensitive incidents, such as a sexual assault or a mental health issue, you must omit the employee’s name from the Form 300 Log and manage it as a “privacy concern case” to maintain confidentiality.

Now that we’ve established why these records are so fundamental to both compliance and a proactive safety culture, it’s time to get into the specifics. The following chapters will dissect each form individually, starting with the foundational document where every recordable case begins: the OSHA Form 300, the Log of Work-Related Injuries and Illnesses.

Understanding OSHA Form 300: The Log of Work-Related Injuries and Illnesses

The OSHA Form 300, officially the Log of Work-Related Injuries and Illnesses, is the cornerstone of your recordkeeping. Think of it as a running diary for the entire calendar year, chronicling every recordable incident that occurs at your establishment. Unlike the summary Form 300A or the detailed Form 301, this log provides an at-a-glance overview of the injuries and illnesses, helping you spot trends and potential hazards. For every entry on this log, a corresponding detailed report on Form 301 must be completed, which we will cover in the next chapter.

What Qualifies as a Recordable Case?

An injury or illness becomes “recordable” on your Form 300 Log if it is work-related and results in one or more of the following outcomes.

  • Death. Any work-related fatality must be recorded.
  • Days Away From Work. If an employee misses one or more days of work after the day of the injury or illness. Example: A construction worker sprains their ankle on Monday and the doctor instructs them to stay home Tuesday and Wednesday. This is a recordable case with two days away from work.
  • Restricted Work or Job Transfer. If an employee is unable to perform their routine job functions or is temporarily assigned to another job. Example: A warehouse associate who normally lifts 50-pound boxes strains their back and is restricted to lifting no more than 10 pounds for a week. This is a recordable restricted work case.
  • Medical Treatment Beyond First Aid. This is a critical distinction. If the treatment goes beyond basic first aid, the case is recordable. Example: A manufacturing line worker gets a deep cut that requires stitches from a clinic. Stitches are medical treatment, making the case recordable.
  • Loss of Consciousness. Any work-related loss of consciousness, regardless of duration, is recordable. Example: An office worker faints after being exposed to a chemical solvent used by the cleaning crew.
  • Significant Injury or Illness Diagnosed by a Physician or Licensed Health Care Professional. This includes cases like cancer, chronic irreversible diseases, fractured or cracked bones, and punctured eardrums. Example: A lab technician is diagnosed with a work-related respiratory condition from chemical exposure.

First Aid vs. Medical Treatment

Mistaking medical treatment for first aid is a common compliance error. Here’s a practical breakdown.

First Aid (Not Recordable) Includes:

  • Using non-prescription medication at non-prescription strength (e.g., ibuprofen, pain relievers).
  • Administering tetanus shots.
  • Cleaning, flushing, or soaking wounds on the skin’s surface.
  • Using wound coverings like bandages, Band-Aids, or gauze pads.
  • Using hot or cold therapy (e.g., ice packs, heat packs).
  • Using any non-rigid means of support, such as elastic bandages or wraps.

Medical Treatment (Recordable) Includes:

  • Using prescription medication.
  • Using wound-closing devices such as sutures or staples.
  • Using rigid supports like a cast or splint for immobilization.
  • Administering oxygen for resuscitation.
  • Any procedure to remove foreign bodies embedded in an eye.

A practical tip is to print OSHA’s official first aid list and include it in incident reporting packets for easy reference by supervisors and HR staff.

Filling Out the Form 300 Log

Each column on the Form 300 captures specific information. You must complete an entry for each recordable case within seven calendar days of learning about it.

  • Columns A-C: Case Number, Employee’s Name, and Job Title.
  • Column D: Date of injury or onset of illness.
  • Column E: Where the event occurred. Be specific, e.g., “Assembly Line 3” or “Warehouse Loading Dock.”
  • Column F: Describe the injury or illness, the parts of the body affected, and the object/substance that directly harmed the employee. Example: “Second-degree burn on right forearm from steam pipe.”
  • Columns G-J: Classify the case. Check only the most serious outcome, from death (G) to days away (H), job transfer/restriction (I), or other recordable cases (J).
  • Columns K & L: Enter the number of days the employee was away from work (K) or on job restriction/transfer (L). Count calendar days, not just workdays.
  • Column M: Check the injury or illness type.

Sample Log Entries

Example 1: Sprain with Days Away

A warehouse worker slips on a wet floor and sprains their ankle. The doctor orders three days off work.

Case No: 2025-01
Employee's Name: Privacy Case
Job Title: Warehouse Associate
Date of Injury: 01/15/2025
Where: Loading Dock B
Description: Sprained left ankle after slipping on water
Classification: Check box for "Days away from work" (H)
Days Away: 3
Injury/Illness Type: Check "Injury" (M-1)

Example 2: Laceration with Medical Treatment (No Days Away)

A machine operator receives a deep cut on their hand that requires sutures at an urgent care clinic. They return to their regular job the next day.

Case No: 2025-02
Employee's Name: John Doe
Job Title: CNC Machine Operator
Date of Injury: 02/10/2025
Where: Machining Area
Description: Laceration to left hand from metal burr
Classification: Check box for "Other recordable cases" (J)
Days Away: 0
Injury/Illness Type: Check "Injury" (M-1)

Handling Privacy and Record Retention

For sensitive cases like sexual assault or mental illness, you must protect the employee’s identity. In Column B, write “Privacy Case” instead of the employee’s name. You must maintain a separate, secure, and confidential list of the case numbers and corresponding employee names, with access strictly limited. All OSHA logs (300, 300A, 301) must be kept for five years following the calendar year they cover. Remember, logs are kept at the establishment level, meaning each physical location generally needs its own log.

Checklist for Supervisors and HR When an Incident Occurs

  1. Ensure Immediate Care: The first priority is always the employee’s health. Provide first aid or arrange for professional medical attention immediately.
  2. Initial Incident Report: The supervisor should gather the basic facts as soon as possible. Who, what, where, when, and how. This information will be used for the Form 301.
  3. Notify HR/Safety: Report the incident to the designated person or department responsible for OSHA recordkeeping, typically within 24 hours.
  4. Determine Recordability: The safety or HR professional evaluates the incident against OSHA’s criteria. A best practice is to use a simple decision tree that walks through the key questions: Was it work-related? Is it a new case? Did it result in death, days away, restriction, or medical treatment beyond first aid?
  5. Complete Form 301: If the case is recordable, complete the detailed Form 301 Incident Report.
  6. Log on Form 300: Within seven calendar days of being notified of the recordable case, create a new entry on the Form 300 Log.
  7. Internal Review: Periodically review the log to ensure accuracy, check for trends, and confirm that corrective actions are being identified and implemented.

Understanding OSHA Form 301: The Injury and Illness Incident Report

While the OSHA Form 300 log provides a high-level overview of recordable incidents, the OSHA Form 301, Injury and Illness Incident Report, is where you capture the critical details of each case. Think of it as the complete story behind every line item on your log. For every single recordable injury or illness you enter onto the Form 300, you must also complete a corresponding Form 301 or an equivalent report. This detailed account is fundamental not just for compliance, but for understanding how and why incidents happen, which is the first step toward preventing them in the future.

You are required to complete the Form 301 within seven calendar days of receiving information that a recordable work-related injury or illness has occurred. This deadline underscores the importance of having a prompt and reliable internal reporting process. Waiting too long can lead to forgotten details, making it harder to conduct a thorough investigation and complete an accurate report.

What Information Goes on Form 301?

The form is designed to collect a comprehensive snapshot of the incident. While you can use other forms, like a state workers’ compensation report, they must include all the information required by OSHA’s Form 301. Key fields you must capture include:

  • Employee Information
    This includes the employee’s name, address, date of birth, and hiring date.
  • Incident Logistics
    You need to record the date and time the injury occurred, the time the employee began work, and a specific description of where the event happened.
  • The Narrative
    This is the core of the report. You must describe, in detail, what the employee was doing just before the incident, what happened, and what the injury or illness was. This section should clearly identify the object or substance that directly harmed the employee.
  • Medical Details
    Record the name and address of the healthcare professional or facility where the employee received treatment. It is also critical to state whether the employee was treated in an emergency room or hospitalized overnight as an in-patient.
  • Case Outcome
    This section directly links back to the Form 300, asking if the case resulted in death, days away from work, job transfer, or restricted work.

Crafting a Useful Incident Narrative

The narrative is your best tool for future prevention. A vague description like “Employee hurt back” is not compliant and offers no value. The goal is to paint a clear picture of the sequence of events. The focus should be on the actions, environment, and equipment involved, not on assigning blame or making assumptions. Avoid including sensitive medical diagnoses or personal health information beyond what is necessary to describe the injury itself. For example, stating “fractured left wrist” is appropriate, but including details about a pre-existing condition is not.

To help guide supervisors or safety personnel, use a structured prompt for gathering the facts.

Incident Narrative Template

1.  Employee's Activity: Describe exactly what the employee was doing immediately before the incident. (e.g., "The employee was lifting a 50-pound box of parts from a pallet on the floor.")
2.  Sequence of Events: Explain, step-by-step, how the incident occurred. (e.g., "As the employee lifted the box and turned to place it on a conveyor belt, they reported feeling a sharp pain in their lower back.")
3.  The Injury/Illness: Describe the specific injury or illness and the body part affected. (e.g., "The employee sustained a lower back strain.")
4.  Object/Substance: Name the specific object, substance, or equipment that directly caused the harm. (e.g., "The injury was caused by lifting the 50-pound box.")

Confidentiality and Record Management

Unlike the Form 300A summary, the Form 301 contains personal and medical information. It must never be posted publicly. These reports are confidential records that must be kept secure for five years following the end of the calendar year they cover. Access should be restricted to authorized personnel, such as HR, safety managers, and company executives. During an OSHA inspection, you will be required to provide these forms, so they must be well-organized and readily accessible.

When integrating this data into other systems, such as HR or workers’ compensation platforms, it is vital to maintain data security. Use role-based access controls to ensure that only individuals with a legitimate need can view these sensitive reports.

In multi-employer workplaces, the responsibility for recording an incident generally falls on the employer who supervises the injured worker on a day-to-day basis. For contractors, this usually means the contractor is responsible for their own employees’ Form 301s. Finally, ensure every Form 301 is linked to its corresponding case number on the Form 300 log. This creates a clear, auditable trail from the summary log entry to the detailed incident report, demonstrating a robust and compliant recordkeeping system.

Understanding OSHA Form 300A: The Annual Summary and Posting Requirements

After meticulously logging every recordable incident on Form 300 and detailing each case on Form 301 throughout the year, the final step is to summarize this data on OSHA Form 300A. This form, officially titled the “Summary of Work-Related Injuries and Illnesses,” serves as a public-facing snapshot of your establishment’s safety performance for the previous calendar year. Unlike the detailed and confidential Form 300 and 301, the Form 300A is designed to be posted for all employees to see. It aggregates the totals from your Form 300 log, providing a high-level overview without revealing any personal employee information.

Preparing the Form 300A Summary

At the end of each calendar year, you must review your Form 300 Log and calculate the totals for each column. The Form 300A requires you to transfer these totals into specific fields. You will sum up the annual totals for the following categories directly from your Form 300:

  • Total number of deaths (Column G)
  • Total number of cases with days away from work (Column H)
  • Total number of cases with job transfer or restriction (Column I)
  • Total number of other recordable cases (Column J)
  • Total number of days away from work (Column K)
  • Total number of days of job transfer or restriction (Column L)
  • Total numbers for different injury and illness types (Columns M-1 through M-6)

If your establishment had zero recordable injuries or illnesses for the year, you are still required to complete and post the Form 300A. In this case, you would simply enter “0” in all the total fields. You must also enter your establishment’s information, the annual average number of employees, and the total hours worked by all employees in the past year.

Certification and Posting Requirements

Before posting, a company executive must certify the Form 300A. This certification is a formal attestation that the executive has examined the Form 300 Log and believes the summary is correct and complete based on their knowledge of the recordkeeping process. A “company executive” can be the owner, a corporate officer, the highest-ranking official at the establishment, or that person’s direct supervisor. This signature is not a mere formality; it signifies that the company has performed due diligence, reviewed its logs for accuracy, and stands behind the data presented.

Once certified, you must post the Form 300A in a conspicuous location where notices to employees are customarily posted, such as a break room or main bulletin board. The posting period is mandatory and runs from February 1 through April 30 of the year following the year covered by the summary. For example, the summary for calendar year 2025 must be posted from February 1, 2026, to April 30, 2026. For employees who may not frequent the physical location where the notice is posted, such as remote workers, you must ensure they have access to the summary as well, often by providing it electronically. After the posting period ends, you must retain the certified Form 300A, along with the corresponding Form 300 and all Form 301s, for five years.

Electronic Submission to OSHA

In addition to the physical posting requirement, many establishments must electronically submit their Form 300A data to OSHA through the Injury Tracking Application (ITA). Electronic reporting requirements depend on your establishment’s size and industry, identified by its North American Industry Classification System (NAICS) code.

  • Establishments with 250 or more employees that are required to keep OSHA records must submit Form 300A data.
  • Establishments with 20 to 249 employees in certain high-hazard industries must also submit their Form 300A data.
  • Some establishments with 100 or more employees in designated industries may be required to submit case-level data from Forms 300 and 301 as well.

These requirements can change, so it is critical to check the official OSHA recordkeeping website each year to confirm your obligations. The deadline for electronic submission is typically March 2 for the previous year’s data.

Annual Workflow and Checklist

Annual OSHA 300A Compliance Workflow
Follow these steps each year to ensure timely and accurate compliance.

  1. January 1-31: Finalize and Review Records. Conduct a thorough review of the past year’s Form 300 Log. Reconcile it with incident reports, workers’ compensation claims, and first aid logs to ensure all recordable cases have been captured and correctly classified.
  2. By February 1: Calculate and Certify Form 300A. Total the columns on your Form 300 and transfer the sums to the Form 300A. A company executive must review and sign the summary to certify its accuracy. Set a recurring calendar reminder for this task.
  3. February 1 – April 30: Post the Summary. Post the certified Form 300A in a visible location for all employees to see. Ensure remote employees have access.
  4. By March 2: Submit Data Electronically (if required). Log into OSHA’s Injury Tracking Application (ITA) and submit your Form 300A data before the deadline. Keep a copy of the submission confirmation for your records.
  5. After April 30: File and Retain Records. Once the posting period ends, take down the summary. File the certified Form 300A with the Form 300 Log and all related Form 301s. Retain these records for five years.

Sample Form 300A Summary (Hypothetical Data for 2025)

This example illustrates how totals from a Form 300 Log would appear on the Form 300A.

Category Total
Number of Cases
Total number of deaths (G) 0
Total number of cases with days away from work (H) 3
Total number of cases with job transfer or restriction (I) 2
Total number of other recordable cases (J) 5
Number of Days
Total number of days away from work (K) 25
Total number of days of job transfer or restriction (L) 40
Injury and Illness Types
Total number of injuries (M-1) 8
Total number of skin disorders (M-2) 1
Total number of respiratory conditions (M-3) 1
Total number of poisonings (M-4) 0
Total number of hearing loss (M-5) 0
Total number of all other illnesses (M-6) 0

In this example, the total number of cases (3+2+5=10) matches the sum of injury and illness types (8+1+1=10), indicating a successful reconciliation.

Practical Compliance Strategies: Tools and Best Practices

Moving beyond simply filling out forms, effective OSHA recordkeeping is about building a system that not only ensures compliance but actively prevents future incidents. This requires a practical, proactive approach grounded in clear procedures, consistent training, and the right tools.

Establish a Clear Incident Reporting Policy

Your first line of defense is a straightforward Standard Operating Procedure (SOP) for incident reporting. It should leave no room for ambiguity. At a minimum, your policy must define:

  • Who Reports: All employees must be required to report any work-related injury or illness, no matter how minor it seems, to their direct supervisor.
  • Reporting Timelines: Reports should be made immediately or as soon as safely possible. Set a strict internal deadline, such as within one hour of the incident, to ensure prompt attention.
  • Supervisor Responsibilities: Upon receiving a report, a supervisor’s duties are critical. They must ensure the employee receives appropriate medical attention, secure the area if necessary, and initiate an incident report within 24 hours. This initial report is the foundation for the Form 301 and must be detailed.

Train Your Team to Recognize Recordable Events

One of the most common recordkeeping mistakes is misclassifying medical treatment as first aid. Consistent training for both supervisors and employees is essential. Focus on the practical differences. First aid includes things like cleaning a wound, using non-prescription medication at non-prescription strength, or applying a cold compress. Medical treatment, however, is anything beyond that, such as receiving stitches, getting a prescription, or using physical therapy. Your training should use real-world examples relevant to your workplace to make the distinction clear. Documenting why a case was determined to be first-aid only can be invaluable during an inspection.

Leverage Digital Tools and Templates

While paper logs are acceptable, digital systems streamline compliance and analysis. Use an electronic incident intake form that captures all the information required for the OSHA Form 301. Key fields should include the employee’s details, the exact time and location of the event, a detailed narrative of what happened, the body part affected, and the object or substance that caused harm. Store these records securely, especially the Form 301, which contains private employee information. Your system should have an audit trail that tracks who creates, views, or edits a record, ensuring data integrity over the five-year retention period.

Conduct Internal Audits and Reviews

Don’t wait until the end of the year to review your OSHA 300 Log. Conduct periodic reviews, perhaps quarterly or even monthly, to check for accuracy and identify trends. Are back injuries spiking in the shipping department? Are there near-misses that point to a developing hazard? Regular audits help you catch data entry errors and, more importantly, allow you to address emerging safety issues before they lead to more serious incidents. This proactive stance turns your log from a historical document into a dynamic safety tool.

Link Recordkeeping to Corrective Actions

Every recordable incident on your Form 300 should trigger a follow-up process. Use the detailed narrative from the Form 301 to conduct a root cause analysis. The goal isn’t to assign blame but to understand the systemic failures that allowed the incident to happen. Once you identify the root cause, assign and track corrective actions to completion. Documenting this entire process—from incident to investigation to correction—demonstrates a robust safety culture and is something OSHA inspectors look for.

Be Prepared for an OSHA Inspection

An inspector can ask for your records at any time. Being prepared avoids stress and potential citations. You are required to provide these records within four business hours of a request. Designate at least two people who know where the records are and can produce them quickly. Keep an organized file, either physical or digital, with the following ready:

  • OSHA Form 300 (The Log) for the current year and the past five years.
  • OSHA Form 301 (Incident Reports) for every case on each of those logs.
  • OSHA Form 300A (The Summary) for the past five years, including the certified copy that was posted.
  • Your written incident reporting and recordkeeping SOP.

Manage Multi-Establishment and Privacy Concerns

For companies with multiple locations, remember that recordkeeping is done at the establishment level. Each physical location generally needs its own set of logs. A central safety department can provide oversight and support, but the records must reflect the specific site where an incident occurred.

Protecting employee privacy is also a legal requirement. For sensitive incidents, known as “privacy concern cases,” you enter “Privacy Case” in the employee name field on the Form 300. The employee’s name is kept on the confidential Form 301, which must be stored securely with limited access. When analyzing data for trends, anonymize it by removing all personally identifiable information.

Handling Contractor Injuries on Your Worksite

The employer who provides day-to-day supervision of the worker is responsible for recording the injury. In most cases, this means the contractor’s employer (the subcontractor) records the injury for their own employee. However, if you, as the host employer or general contractor, provide direct daily supervision over the contractor’s employee—telling them how to do their job task by task—then you must record the injury on your log. Your contracts with subcontractors should clearly state who is responsible for providing day-to-day supervision, as this documentation can be crucial for clarifying recordkeeping responsibilities per 29 CFR 1904.31.

Industry-Specific Considerations

Recognizing common recordable incidents in your industry helps you focus prevention efforts.

  • Manufacturing: Look for repetitive strain injuries from assembly lines and lacerations from machinery. Proactive controls include ergonomic assessments and machine guarding audits.
  • Construction: Falls, struck-by incidents, and electrical shocks are frequent. Daily job hazard analyses and strict adherence to fall protection plans are key.
  • Warehouses: Injuries from forklifts, strains from manual lifting, and slips on slick floors are common. Implement pedestrian safety rules, provide lifting aids, and maintain good housekeeping.
  • Offices: Ergonomic issues like carpal tunnel syndrome and falls are prevalent. Proactive measures include providing adjustable workstations and ensuring walkways are clear of clutter.

Final Results and Recommendations

Navigating OSHA’s recordkeeping requirements can feel complex, but at its core, the system is a logical framework designed to track and analyze workplace safety. By understanding the distinct role of each form, you move from simply fulfilling an obligation to building a powerful tool for prevention. Think of the forms as a three-part story. The OSHA Form 300 is your detailed log, a running diary of every recordable injury and illness throughout the year. It provides an at-a-glance overview of what happened, who was affected, and the severity of each case. For every entry on that log, the OSHA Form 301, or an equivalent, tells the individual story. This is the deep dive, capturing the specific details of the incident—the how, where, and why—that are essential for root cause analysis. Finally, the OSHA Form 300A serves as the annual summary. It aggregates all the data from your Form 300 into a clean, public-facing report card that shows your company’s safety performance for the year. This is the form employees see, and the one certain establishments must submit electronically to OSHA.

Mastering these forms means internalizing a few non-negotiable compliance cornerstones. These are the fundamentals that keep your records accurate, defensible, and useful.

  • Timely Entry. You must record an incident on the Form 300 and complete a Form 301 within seven calendar days of learning about a recordable case. Procrastination can lead to inaccuracies and compliance violations.
  • Correct Classification. The distinction between first aid and medical treatment is critical. Misclassifying an incident can result in an incomplete log and potential citations. Every decision to record or not record must be based on OSHA’s specific criteria.
  • Five-Year Retention. All three forms, including the certified and posted Form 300A, must be kept on file for five years following the end of the calendar year they cover. These records must be accessible to inspectors, employees, and their representatives upon request.
  • Annual Posting Period. The certified Form 300A summary for the previous year must be posted in a conspicuous area for employees to view from February 1 to April 30. For the 2025 records you are finalizing now, this means posting the summary from February 1, 2026, to April 30, 2026.
  • Executive Certification. A company executive must personally sign the Form 300A, certifying that they have reviewed the records and believe them to be correct and complete. This signature carries legal weight and underscores the importance of accuracy.
  • Privacy Protections. For sensitive incidents, you must protect employee identities by marking them as “privacy cases” on the Form 300 and maintaining the confidential details separately on the Form 301.

As you close out 2025 and prepare for the new year, here is a prioritized action plan to strengthen your recordkeeping practices this quarter.

  1. Conduct a Year-End Log Review. Before finalizing your 2025 Form 300A, audit your Form 300 Log for the entire year. Cross-reference it with workers’ compensation claims and internal incident reports to identify any discrepancies or missed entries. This internal check helps ensure the data you certify is accurate and complete.
  2. Update Your Incident Reporting SOP. Review and update your Standard Operating Procedure for incident reporting. Ensure it clearly defines roles, timelines, and the process for determining recordability. Make sure supervisors know exactly who to notify and what information to collect immediately after an incident.
  3. Schedule Supervisor Training for Early 2026. Your frontline supervisors are the gatekeepers of accurate reporting. Schedule a brief training session in January to review the difference between first aid and medical treatment, emphasize the importance of immediate reporting, and walk through how to complete your company’s initial incident report form.
  4. Verify Your Electronic Reporting Obligations. The requirements for electronic submission can change. Visit the OSHA Injury Tracking Application (ITA) website now to confirm if your establishment size and industry NAICS code require you to submit your 2025 Form 300A data by the March 2, 2026, deadline.

Ultimately, these records are more than a legal requirement; they are a roadmap to a safer workplace. Use the data you collect to identify trends, pinpoint hazardous areas or tasks, and implement targeted safety improvements. By treating your OSHA logs as a proactive management tool, you can prevent future injuries, reduce operational costs, and demonstrate a tangible commitment to your team’s well-being. For any complex situations or evolving legal questions, always consult the official OSHA recordkeeping website or a qualified safety professional.

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