Under OSHA’s recordkeeping regulation, certain covered employers are required to prepare and maintain records of serious occupational injuries and illnesses using the OSHA 300 Log. This information is important for employers, workers and OSHA in evaluating the safety of a workplace, understanding industry hazards, and implementing worker protections to reduce and eliminate hazards.

Is your organization required to prepare and maintain records under current rules?

To find out if you are required to prepare and maintain records under the updated rule, first determine your NAICS code by:

  1. Using the search feature at the U.S. Census Bureau NAICS main webpage.  In the search box for the most recent NAICS, enter a keyword that describes your business. Choose the primary business activity that most closely corresponds to you, or refine your search to get more choices.
  2. Viewing the most recent complete NAICS tables on the U.S. Census Bureau NAICS main webpage. Select the two-digit sector code and choose a six-digit industry code to read its definition.
  3. Using an old SIC code to find your NAICS code using the detailed conversion tables on the U.S. Census Bureau Concordances page.
  4. Contacting your nearest OSHA office or State agency for help.

Once you have found your NAICS code, you can use the following table to determine if your industry is exempt from the recordkeeping rule.

NOTE: Establishments in companies with 10 or fewer employees at all times in the previous year continue to be exempt from keeping OSHA records, regardless of their industry classification.  The partial exemption for size is based on the number of employees in the entire company.

Forms Needed for Completion:

The OSHA injury and illness recordkeeping forms are:

  • the Log of Work-Related Injuries and Illnesses (OSHA Form 300),
  • the Summary of Work-Related Injuries and Illnesses (OSHA Form 300A), and
  • the Injury and Illness Incident Report (OSHA Form 301).

Employers must fill out the Log and the Incident Report only if a recordable work-related injury or illness has occurred. Employers must fill out and post the Summary annually, even if no recordable work-related injuries or illnesses occurred during the year.

In place of the OSHA forms, employers may also use equivalent forms (forms that have the same information, are as readable and understandable, and are completed using the same instructions as the OSHA forms they replace). Many employers use an insurance form instead of the Incident Report, or supplement an insurance form by adding information required by OSHA.

Additional Information:

OSHA Fact Sheet

OSHA Exempt Industries FAQ Sheet

OSHA Recordkeeping Forms

OSHA 300 & 300A PDF Forms

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