01OSHA 300 vs 300A vs 301: What Each Form Does in 2026
The OSHA 300 logs each recordable case, the 301 documents each case in detail, and the 300A totals the year for certification and posting.
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Plain answers on the 300 Log, 300A and 301, recordability, DART and ITA electronic submission. Every guide points to the part of 29 CFR 1904 it relies on.
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01The OSHA 300 logs each recordable case, the 301 documents each case in detail, and the 300A totals the year for certification and posting.
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02A work-related case is recordable if it leads to days away, restricted work, medical treatment beyond first aid, loss of consciousness…
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03Plan 2027 posting and electronic filing for 2026 records, check establishment eligibility, and assign review and submission owners.
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Every topic page explains the section of 29 CFR 1904 behind it, then lists its guides.
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154 guides

These are the OSHA recordkeeping terms safety, HR, and finance teams use most, defined in plain language with the rule each one comes from.
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Construction employers keep a log for each establishment, usually the office that runs the work, plus a separate log for any project expected to last a year…
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Nonprofit status does not exempt an employer from OSHA recordkeeping; the same size and industry tests apply, and paid staff are covered employees.
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Manufacturing is on Appendix A, so every plant with 20 or more employees submits its 300A, and many with 100 or more submit case data too.
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Full- and limited-service restaurants (NAICS 7221 and 7222) are partially exempt from routine OSHA logs; caterers and contract food service (7223) are not.
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Warehousing (NAICS 4931) is on both ITA appendices: 20+ employees means a 300A submission, and 100+ adds 300 and 301 case data.
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Whether a clinic keeps OSHA logs depends on its NAICS code: physician, dental, and outpatient offices (6211 to 6215) are partially exempt…
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A work-related skin disorder, such as contact dermatitis, is recordable when it meets a general criterion, typically prescription creams or days away.
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Mental illness, including stress-related conditions, is not work-related unless the employee voluntarily provides an opinion from a qualified professional…
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A late report does not change recordability: evaluate the case when you receive the information, and record it within 7 calendar days of learning…
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Post-accident drug testing isn't banned, but testing used to deter or punish injury reporting, rather than for a real safety reason, can violate 1904.35.
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A near miss has no injury or illness, so it never goes on the OSHA 300 Log; track it in your safety program instead.
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A certification packet should let the executive reasonably believe the 300A is correct: the reviewed log, totals, employee and hours sources, and open issues.
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Supervisors should capture the facts the OSHA criteria depend on: the task, the location, the equipment, the treatment, and any change in work status.
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After an ITA submission, save the confirmation, the exact file or data submitted, and the source records behind it, together with the year's 300A packet.
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A multi-site internal audit samples cases at each establishment and tests the decisions behind them, not just whether the forms exist.
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Correct a 300 Log error by lining out the original entry and entering the correct information, with a note of what changed, when, and why.
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Seasonal workers on your payroll are covered employees: their cases go on the log, and they count toward headcount tests, average employees, and hours worked.
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When a staffing agency places a worker with a client that supervises them day to day, the client records the injury, and the agency does not.
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ITA thresholds use peak establishment headcount: 20 to 249 in Appendix A industries, 250 or more if the establishment keeps records…
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Give each covered establishment the EIN it actually uses; if all sites operate under one legal entity they may share it, but confirm rather than copy.
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Establishments submitting 301 data leave out the employee's name and address and the treating provider and facility details, as 1904.41(b)(9) requires.
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Strip names and identifying details before 300 or 301 data goes into an AI tool; Part 1904 requires it for disclosures outside the permitted recipients.
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Before certification, check each case, not just the totals: work-relatedness, recordability, column, day counts, privacy status, and open updates.
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