Correcting OSHA 300 Log Errors: Late Discoveries Before and After Filing
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.
What you are aiming for
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. If the error reached a certified 300A or an ITA submission, reconcile those records too.
Errors are normal, but silent corrections create audit problems.
What you need before you start
Gather these first, and keep them with the record afterward:
- The 300 Log with line-outs or a change history showing original and new entries
- The privacy case list for the same years
- Certified 300A summaries and the worksheets behind them
- The date and reason for each post-year-end change
The rule behind the steps
Keep the 300 Log, the privacy case list, the 300A, and the 301 reports for five years following the end of the calendar year they cover (29 CFR 1904.33); 2026 records are kept through the end of 2031. During those five years you must keep the 300 Log current: add newly discovered recordable cases and update entries whose classification or outcome changes, lining out the original. Updating the 300A and the 301s is optional. If the business is sold, the seller transfers the records and the buyer keeps them for the rest of the period (29 CFR 1904.34).
Step by step
- Identify the error.
- Update the case.
- Recalculate the downstream forms.
- Keep the correction notes.
Tip: Update required records when facts change, and keep a note showing what changed, why, and when.
Where this usually goes wrong
Teams overwrite old spreadsheet cells and lose the basis for correction.
The log keeps changing after the 300A comes down, and a year-end PDF that never gets updated drifts away from the facts. The fix is to treat stored logs as live records: every late fact updates the right year's log, with the original lined out and the change dated.
As the safety manager you usually own the decision itself, so the most useful habit is writing down the fact each call rests on at the time you make it.
Special situations
- Errors found after posting or ITA submission may require extra reconciliation.
- A change of ownership transfers the obligation to keep the records, but the new owner does not have to correct the prior owner's entries.
Example
A quality review finds a case logged twice, once by the day shift and once by the night shift. The duplicate entry is lined out with the note “duplicate of 2026-022, removed 2026-11-04”, and the column totals are recalculated before certification.
How it affects the rest of your records
Updates to stored logs change the rates you report internally and can affect what you would resubmit to the ITA, even though the posted 300A does not have to be redone.
Where 300log helps
300log keeps each establishment's log by year, so a late update goes on the log for the year the case occurred and that year's totals are recalculated.
For a quick answer without an account, use the free deadline calendar.
Frequently asked questions
Do we have to update old logs?
Yes. During the five years, update the 300 Log for newly discovered cases and for changes in classification or outcome.
Do we have to update the 300A after changes?
No. Updating the annual summary is optional.
Which records are included?
The 300 Log, the privacy case list if you have one, the 300A, and the 301 Incident Reports or their equivalents.
How long must OSHA 300 logs be kept?
Five years following the end of the calendar year they cover. 2026 records are kept through the end of 2031.
Sources
Primary regulation and agency guidance this article relies on.
- [1]29 CFR 1904.33: Retention and updatingOccupational Safety and Health Administration · osha.gov(opens in a new tab)
- [2]29 CFR 1904.29: OSHA Forms 300, 300A, and 301Occupational Safety and Health Administration · osha.gov(opens in a new tab)
- [3]29 CFR 1904.32: Annual summary certification and postingOccupational Safety and Health Administration · osha.gov(opens in a new tab)
Written and reviewed by the 300log Editorial Team. Guidance, not legal advice: confirm edge cases with OSHA or counsel.