OSHA Recordkeeping and Reporting Begins February 1
The Occupational Safety and Health Act of 1970 created the Occupational Safety and Health Administration (OSHA) to ensure safe and healthful working conditions for workers. It is a division of the U.S. Department of Labor and they set and enforce standards, as well as reporting requirements. In short, it is one more set of government regulations many businesses will need to comply with, or otherwise, face penalties.
Form 300A Posting Requirement
From February 1 to April 30, 2025, covered employers* with 11 or more employees at any time in 2024, must post OSHA Form 300A, Summary of Work-Related Injuries and Illnesses. This applies even if there were no recordable incidents. The form must be certified by a company executive and displayed in a conspicuous location where employee notices are typically posted.
Establishments with 10 or fewer employees, or those in certain low-hazard industries, are partially exempt from routine recordkeeping. However, all employers must report to OSHA any employee death, work-related hospitalization, amputation or loss of an eye.
*A list of the low-risk exempt industries is maintained on OSHA’s website and identifies industries by the first four digits of the North American Industry Classification System (NAICS) code. There you will find mostly white collar offices, doctors offices, retail businesses and even restaurants, so be sure you confirm that your business is not listed. There is no official filing requirement; only posting the form is necessary. The Form 300A posting includes the following information:
- The total number of non-first-aid occupational injury and illness cases
- The total number of cases with days away from work, cases with job transfer or restriction and total number of other recordable cases
- The cumulative total number of days from all injuries or illnesses including days away from work and job transfer restrictions
- The number of occupational injury/illness cases including skin disorders, respiratory conditions, poisoning, hearing loss and all other illnesses
Employers with 250 or more employees in 2024, or 20-249 employees if they’re in high-risk industries (not on the low-risk industries list,) must file their OSHA Form 300A data, electronically, to OSHA by March 2, 2024. Data is reported via OSHA’s Injury Tracking Application (ITA).
There is one further grouping of employees with filing requirements, which are those employers with 100 or more employees in 2024, in a designated high-hazard industry. That list can also be found on OSHA’s website. Employers in this group are required to electronically submit information from their Form 300, Log of Work-Related Injuries and Illnesses, and Form 301, Injury and Illness Incident Report, through the latter OSHA website.
There are currently 22 OSHA-approved workplace safety and health programs operated by individual states/territories. If your business is located in one of these states, be sure you are in compliance with your state OSHA laws. The list of states is maintained, and can be found on OSHA’s State Plans webpage.
PayMaster’s system can create the OSHA Form 300 and 300A, for our PayMaster clients, based on information entered throughout the year in our HR Incidents. Ask a member of our HR team for more information on setting up this reporting and tracking included in our HRIS. (Ivy’s questions: …entered throughout the year in our HR Incidents – HR incidents page,? Tracking? AND Ask a member of our HR team for more information on setting up this reporting and tracking included in our HRIS. – is the reporting AND tracking included one or are these 2 separate? The sentence is not reading well.
While we make every attempt to ensure the accuracy and reliability of the information provided in this document, the information is provided “as-is” without warranty of any kind. Romeo Chicco or PayMaster, Inc. does not accept any responsibility or liability for the accuracy, content, completeness, legality or reliability of the information contained. Consult with your CPA, Attorney, and/or HR Professional as federal, state, and local laws change frequently.
