OSHA Form 300 is the Log of Work-Related Injuries and Illnesses that covered employers use to record qualifying workplace injuries and illnesses. It provides a case-by-case account for each calendar year at an establishment. For every recordable case, the employer enters identifying information and describes the event and its outcome. The log helps employers meet federal recordkeeping requirements and review workplace injury and illness patterns. It is one part of OSHA’s recordkeeping system, alongside OSHA Form 301 and Form 300A. These forms serve different purposes: Form 300 is the ongoing case log, Form 301 captures incident details, and Form 300A summarizes the year. Form 300 does not replace an incident investigation or a safety program. It is also separate from the requirement to report a fatality or certain severe injuries directly to OSHA.
Table of Contents
- What Information Goes on Form 300?
- Which Cases Must Be Recorded?
- Who Must Keep the Log?
- How Do the Three Osha Forms Differ?
- How Long Are Records Kept and Who Can Access Them?
- How Does Form 300 Apply to Contingent Workers?
What Information Goes on Form 300?
Each Form 300 entry summarizes one recordable case. The log identifies the employee and gives the incident date and work location. It also includes a brief description of the injury or illness and the affected body part. The employer marks the case’s outcome in the appropriate classification column. The entry should be clear enough to explain the case and its classification while avoiding unnecessary personal medical detail.
The classifications distinguish deaths from cases involving days away from work. They also separate restricted work or job transfer from other recordable cases. The employer records the number of days away or restricted when applicable and follows OSHA’s rules for counting days. These categories help make annual totals meaningful. They do not replace the employer’s responsibility to document and address hazards through its safety processes.
Employers generally maintain a separate log for each establishment when required. A case is usually recorded on the log for the establishment where the event occurred. OSHA permits equivalent forms if they contain the required information and are used in line with the recordkeeping rules. Employers should ensure that the log is complete and that entries are updated when the case outcome changes.
Which Cases Must Be Recorded?
First determine whether the case is work-related under OSHA’s rules. Then assess whether it meets a recording criterion. A work-related death is recordable. So is a case involving loss of consciousness or days away from work. Restricted work and job transfer are also recording criteria. Medical treatment beyond first aid can make a case recordable. Certain significant diagnosed injuries or illnesses may qualify even when they do not produce one of those outcomes.
Not every injury at work belongs on the log. A minor cut treated only with first aid may not be recordable if no other criterion applies. By contrast, a work-related cut requiring stitches would generally meet the medical-treatment criterion. The details matter because OSHA defines work-relatedness and first aid in its rules. Exceptions can apply, so employers should not decide based on the injury’s location alone. Employers can consult OSHA’s recordkeeping guidance and forms when applying the criteria.
Form 300 is a recordkeeping tool rather than a complete incident report. Form 301 captures additional details about a particular incident. Form 300A is the annual summary of the establishment’s log totals. Employers that must keep records generally complete and post the summary even if there were no recordable cases that year. These forms document different parts of the recordkeeping process and should not be treated as interchangeable.
Who Must Keep the Log?
Many employers covered by federal OSHA must keep injury and illness records, but the requirement is not universal. Employers with 10 or fewer employees at all times during the previous calendar year are generally exempt from routine recordkeeping. Some establishments in designated low-hazard industries are also partially exempt. OSHA or the Bureau of Labor Statistics may still require an otherwise exempt employer to keep records in particular circumstances. An exemption from routine logs does not necessarily remove every workplace safety obligation.
Exemptions from routine recordkeeping do not erase separate duties to report severe incidents to OSHA. Employers should not assume that an exemption applies based only on the number of people at one worksite. The small-employer exemption is based on the company’s employee count, while industry exemptions depend on the establishment’s classification. Employers should check OSHA’s Part 1904 scope and exemption rules for the applicable federal requirements.
State-plan states administer their own occupational safety and health programs. They must be at least as effective as the federal program, but their requirements and procedures can differ. Employers should verify the rules for the state and establishment involved rather than treating federal guidance as the only possible requirement. The applicable state agency can provide information about state-specific recordkeeping rules.
How Do the Three Osha Forms Differ?
Form 300 is the running log of recordable cases. It lets an employer see the individual entries behind the year’s injury and illness totals. Form 301 is the incident report for a single case and provides more detail about what happened and the resulting condition. The employer may use an equivalent incident report if it meets OSHA’s requirements. In practice, the log and incident report support related but distinct recordkeeping tasks.
Form 300A summarizes the cases and totals for the calendar year. Covered employers generally post it in a visible workplace location from February 1 through April 30 for the prior year. A company executive must certify the summary. Posting the form is distinct from electronic submission. Only establishments that meet applicable size and industry criteria must submit specified data to OSHA.
OSHA’s electronic submission rules can apply to Form 300A data. For certain establishments in designated high-hazard industries, they can also apply to case-level information from Forms 300 and 301. Coverage depends on establishment size and industry. OSHA provides an ITA Coverage Application to help employers determine whether electronic submission is required. Some state-plan requirements may differ, so employers should verify the rules that apply to their location.
How Long Are Records Kept and Who Can Access Them?
Employers required to keep OSHA records generally retain the Form 300 log, Form 301 incident reports, and Form 300A summaries for five years after the end of the calendar year they cover. During the retention period, the employer must update the log when a recorded case’s classification changes. For example, a case first classified as restricted work may later involve days away from work. Keeping the records organized makes it easier to update entries and respond to access requests.
OSHA recordkeeping rules also address employee access and privacy. Employees and their representatives have rights to access certain records under specified procedures. Some cases receive special privacy treatment on the log, so the employee’s name is not entered in the usual way. Employers should limit access to personal information and follow applicable disclosure rules. The log should provide the required information without exposing details that OSHA’s privacy provisions protect.
The log supports safety review as well as compliance. Reviewing entries may help an employer spot recurring hazards or identify work practices that warrant investigation. A pattern in the log can point to an issue that deserves closer attention. However, the log alone does not establish why an incident happened or what corrective action is appropriate. Those decisions require attention to the facts of the event and the conditions at the workplace.
How Does Form 300 Apply to Contingent Workers?
For temporary or contingent workers, OSHA recordkeeping responsibility generally follows day-to-day supervision rather than payroll arrangements. OSHA explains that the employer supervising the details and methods of the work is responsible for recording a qualifying case on its log. A case should be recorded only once rather than duplicated on both the host employer’s and staffing agency’s logs. Determining which employer supervises the work can therefore matter when assigning recordkeeping responsibility.
This arrangement makes incident-reporting coordination important. The host organization and staffing provider need a practical way to share prompt information about an injury or illness and its work impact. OSHA says the responsible employer must make reasonable efforts to obtain the information needed to meet its recordkeeping duties. If medical details are unavailable, it should record the case based on information it can obtain. Timely communication can help the responsible employer apply the rules without unnecessary delay.
For organizations using contingent workers, procedures should identify who receives incident reports and how work restrictions or time away are communicated. That coordination helps the responsible employer apply the recordability criteria and maintain an accurate log. This is a relevant part of contingent workforce management because employers and staffing providers may share responsibility for communicating about workplace events. OSHA’s guidance on recording temporary-worker injuries explains how day-to-day supervision affects responsibility.
