If you had 10 or fewer employees at all times last year, or you operate in a designated low-hazard industry, you are partially exempt from routine OSHA recordkeeping — you generally do not have to keep the 300 log day to day. But every employer, exempt or not, must still report a workplace fatality or a severe injury directly to OSHA within tight deadlines. And if you are a covered employer, the recordkeeping year has fixed calendar anchors: keep the 300 log during the year, post the 300A summary from February 1 to April 30, and, if your size and industry require it, electronically submit by March 2. The reason this matters beyond compliance: the same injuries that land on your OSHA log almost always become workers comp claims, and claim frequency is the biggest lever on your premium.
There are two separate exemptions, and you qualify if you meet either one:
"Partially exempt" is the key phrase. It means you skip the routine 300 log — it does not excuse you from the severe-event reporting rule, and it does not apply if OSHA or the Bureau of Labor Statistics specifically asks you in writing to keep records.
This is the trap that catches otherwise-exempt small employers. Regardless of size or industry, you must report:
You report by phone to the OSHA area office or the national hotline, or online. Missing these deadlines is a citable violation on its own, independent of whatever caused the injury.
If you are not exempt, the year runs on fixed dates:
| What | When |
|---|---|
| Maintain the OSHA 300 log | Continuously, as cases occur (record within 7 calendar days) |
| Prepare & sign the 300A annual summary | At year-end, certified by a company executive |
| Post the 300A in the workplace | February 1 – April 30 |
| Electronically submit 300A (if required by size/industry) | By March 2 |
| Retain records | 5 years following the year they cover |
The 300A must be posted even in a year with zero recordable cases — a signed "zero" summary is still required.
Electronic submission is a separate obligation layered on top of keeping the log. In general, establishments with 250 or more employees, and establishments with 20 to 249 employees in designated higher-hazard industries (construction, manufacturing, transportation, agriculture, and similar), must e-submit their 300A each year. A subset of the largest high-hazard establishments must also submit the more detailed 300 and 301 case data. Very small or low-hazard employers typically keep their records on site without e-submitting. Because the industry lists and thresholds are updated periodically, confirm your specific classification before assuming you are off the hook.
A case goes on the log if it is work-related and results in any of: death, days away from work, restricted duty or job transfer, medical treatment beyond first aid, loss of consciousness, or a significant injury or illness diagnosed by a physician. First-aid-only cases — a bandage, an over-the-counter dose, a single follow-up visit — are not recordable. Getting this line right matters, because over-recording inflates your incidence rate and under-recording invites citations. When a case is genuinely borderline, document your reasoning.
OSHA recordkeeping and workers comp are legally separate systems, but on the ground they track the same events. The strain, the fall, the laceration that becomes a recordable OSHA case is usually the same one that becomes a comp claim — and claim frequency is the number-one driver of your experience modification factor. That connection creates real leverage:
OSHA civil penalties are indexed for inflation and rise most years. Serious and other-than-serious citations can reach into the tens of thousands of dollars per violation, and willful or repeated violations carry dramatically higher maximums. Recordkeeping-specific failures — no log, no posted 300A, a late severe-event report — are citable on their own, entirely apart from any underlying hazard. For a small employer, several stacked recordkeeping citations can add up fast.
Bettr Coverage helps Southeast owners sort out their OSHA recordkeeping status, tighten injury classification and return-to-work practices, and turn clean records into a lower workers comp mod. We insure best-in-class businesses and connect the safety paperwork to the premium.
Get a free workers comp & safety reviewUsually not routinely — employers with 10 or fewer employees at all times in the prior year are partially exempt. But they must still report any fatality or severe injury to OSHA within the required deadlines.
Yes. Covered employers must post a signed 300A from February 1 to April 30 even when there were zero recordable cases that year.
No. First-aid-only cases are not recordable. A case becomes recordable when it involves medical treatment beyond first aid, days away, restricted duty, loss of consciousness, or a significant diagnosis.
Within 24 hours for an in-patient hospitalization, amputation, or loss of an eye, and within 8 hours for a fatality. This applies to all employers, including those exempt from routine recordkeeping.
No, they are separate systems, but they usually reflect the same injuries. Because comp claim frequency drives your experience mod, reducing recordable injuries generally lowers your premium too.
Retain the 300 log, 300A summary, and 301 incident records for five years following the calendar year they cover, and update the log if you learn new information about a recorded case.
For general information only. Not legal, safety, or insurance advice. OSHA rules, exemption lists, thresholds, and penalty amounts change; verify your obligations with OSHA (osha.gov) or a qualified professional.