OSHA Recordkeeping 101: The 300, 300A & 301 Forms Explained

OSHA Recordkeeping 101: The 300, 300A, and 301 Forms Explained

Quick answer: Most employers with more than 10 employees must record serious work-related injuries and illnesses on three OSHA forms — the 300 Log, the 301 Incident Report, and the year-end 300A Summary. You keep these records for five years, post the 300A in your workplace from February 1 to April 30 each year, and (for many industries) submit the data to OSHA electronically by March 2.

Who Has to Keep OSHA Records?

Recordkeeping under 29 CFR Part 1904 applies to most employers, but there are two partial exemptions:

• Small employers: If you had 10 or fewer employees at all times during the previous calendar year, you are partially exempt from routinely keeping records.
• Low-hazard industries: Establishments in certain lower-hazard industries (listed in Appendix A to Subpart B) are also partially exempt, regardless of size.

Even if exempt, all employers must still report severe events to OSHA: a work-related fatality within 8 hours, and any inpatient hospitalization, amputation, or loss of an eye within 24 hours.

The Three Forms

Form	Name	What it is
300	Log of Work-Related Injuries and Illnesses	A running list — one line per recordable case during the year.
301	Injury and Illness Incident Report	The detailed record of a single case; completed within 7 calendar days of learning of it.
300A	Summary of Work-Related Injuries and Illnesses	Year-end totals from the 300 Log, signed by a company executive and posted for employees.

What Counts as "Recordable"?

A case is recordable if it is work-related and results in any of the following (beyond minor first aid):

• Death
• Days away from work
• Restricted work or transfer to another job
• Medical treatment beyond first aid
• Loss of consciousness
• A significant injury or illness diagnosed by a physician or other licensed health care professional

Key Deadlines to Remember

Requirement	Deadline
Enter a recordable case on the 300 Log and 301	Within 7 calendar days of learning about it
Complete and certify the 300A Summary	By February 1 (for the prior year)
Post the 300A in the workplace	February 1 - April 30
Submit injury/illness data electronically (covered industries)	March 2
Retain all records	5 years following the year they cover

The Electronic Submission Rule (Effective 2024)

OSHA's 2024 rule expanded who must submit injury and illness data through the Injury Tracking Application (ITA). Three groups are covered:

• 100+ employees in designated high-hazard industries (Appendix B): submit data from Forms 300 and 301.
• 20-249 employees in designated industries (Appendix A): submit the 300A Summary.
• 250+ employees in industries required to keep records: submit the 300A Summary.

The deadline to submit is March 2 each year, covering the previous calendar year.

Common Recordkeeping Mistakes

• Treating every first-aid incident as recordable (or vice versa) — know the line.
• Missing the February 1 certification or not posting the 300A through April 30.
• Forgetting the separate 8-hour / 24-hour severe-event reporting rule.
• Keeping records by establishment incorrectly, or discarding them before 5 years.

Frequently Asked Questions

Is the 300A the same as the 300?

No. The 300 is the detailed running log of cases; the 300A is the year-end summary of totals from that log. Only the 300A is posted for employees.

How long do I keep OSHA injury records?

Five years following the end of the calendar year the records cover, and you must update the 300 Log if you learn of new information about a recorded case during that time.

What's the difference between recording and reporting?

Recording means logging a case on your own forms. Reporting means notifying OSHA directly of a severe event — a fatality (within 8 hours) or an inpatient hospitalization, amputation, or loss of an eye (within 24 hours).