Who Has to Submit OSHA Form 300A?
Last Updated on January 19, 2024 / Health, Safety & Security, HR Compliance, Recordkeeping
HR Question:
What are my end-of-year posting requirements under OSHA’s recordkeeping standard? I understand the different requirements depend on your type of industry and the number of employees. What are the differences and how do I know what I am required to do?
HR Answer:
From February 1 through April 30 of each year, employers with 11 or more employees at any point in the prior year must post their Occupational Safety and Health Administration (OSHA) Form 300A. This form summarizes your reportable illness and injuries from the previous year. There are exceptions to this requirement – both in how it is reported and if it is necessary – based on the industry you are in.
While we recommend reviewing OSHA’s Recordkeeping and Reporting Criteria in full, we will highlight a few things to consider when determining how and if you are required to comply with the standard.
How Many Employees Do You Have?
Employers with 11 or more employees at any point in the prior year are subject to the recordkeeping requirements. According to OSHA, “employees” in this instance include full-time, part-time, temporary, and seasonal workers. If they were paid at all (even for one week) during the year, they count as one employee. This is an overall company count – broken out by location. For example, if you have 25 employees at one location and 2 employees at another, you are required to post individual safety records at both locations.
When considering electronic recordkeeping requirements, OSHA uses a per establishment or location count to determine those submissions – different than the normal ‘employee count’ for general OSHA recordkeeping requirements.
What Industry Are You In?
Your industry type may impact your posting requirements. OSHA relies on your company’s North American Industry Classification System (NAICS) code to determine your industry and uses that code to identify low-risk and high-risk industries.
Low Risk
OSHA has identified several low-risk industries that they deem as partially exempt because of their industry and are not required to post the OSHA 300A log annually. OSHA does note that they use the 2007 NAICS codes on the list but the codes can be converted to current NAICS codes using the Census NAICS Codes and Conversion.
High Risk
OSHA has also defined high-risk industries. Establishments in these categories with 20 to 249 employees are required to electronically submit information from their OSHA Form 300A annually to OSHA using the ITA Online Portal.
Location
Your location may impact reporting requirements as well. Many states have adopted their own occupational safety and health program guidelines. Although the reporting guidelines will vary by state, many have duplicated the federal OSHA standards, and if not, they are more restrictive. To determine your requirements, refer to the State Adoption Table.
Ouch! What’s Your Injury Count?
Even if you did not have any recordable incidents in the prior year, the OSHA Form 300A must be certified by a company executive and posted in a conspicuous location where notices to employees are customarily posted.
Type of Injury
Don’t forget OSHA requires that ALL employers, even those partially exempt by industry or size, must report any worker fatality within 8 hours and any amputation, loss of an eye, or hospitalization of a worker within 24 hours. Reporting can be done over the phone or online.
Exception to the Rule
Finally, keep in mind that there may be an exception to the rule! There could be an instance where you meet the criteria to not post, however, you may have been asked in writing to do so by OSHA, the Bureau of Labor Statistics (BLS), or a state agency operating under the authority of OSHA or the BLS. Obviously, in this case, you would follow their instructions for posting, regardless. A link to the necessary forms (300, 300A, and 301) as well as detailed instructions can be found on the OSHA Recordkeeping Forms and Instructions page.
Thank you to Patti Dunham, MBA, MA, SPHR, SHRM-SCP, for contributing to this edition of our HR Question of the Week!