Partially Exempt Industries and OSHA Recordkeeping
Establishments in low-hazard industries on Appendix A to Subpart B, such as many retail, finance, and office-based services, skip routine OSHA logs.
The short answer
Establishments in low-hazard industries on Appendix A to Subpart B, such as many retail, finance, and office-based services, skip routine OSHA logs. They must still report severe injuries, keep records if OSHA or BLS asks in writing, and recheck the list when operations change.
Partial exemption is not the same as no OSHA responsibility.
The rule in plain English
Two partial exemptions decide whether you keep routine OSHA injury records. A company with 10 or fewer employees at all times during the previous calendar year is exempt (29 CFR 1904.1), and the count is company-wide across all locations. An establishment in an industry listed in Appendix A to Subpart B is exempt (29 CFR 1904.2), and that test is applied establishment by establishment using its NAICS code. Neither exemption covers severe injury reporting: every employer reports a fatality within 8 hours and an in-patient hospitalization, amputation, or loss of an eye within 24 hours (29 CFR 1904.39). An exempt employer must also keep records if OSHA or BLS asks in writing.
Examples of partially exempt industries
Appendix A to Subpart B lists industries by 2007 NAICS code. A few examples:
- 4412 other motor vehicle dealers and 4431 electronics and appliance stores
- 5111 newspaper, periodical, book, and directory publishers, and 5112 software publishers
- 5221 to 5223 banking and credit intermediation
- 5411 to 5418 professional services, such as legal, accounting, engineering, and advertising
- 6111 to 6117 educational services
- 6211 to 6215 offices of physicians, dentists, and other practitioners, outpatient centers, and labs
- 7221 full-service restaurants, 7222 limited-service eating places, and 7224 drinking places
Special food services (7223), such as caterers and food service contractors, are not on the list.
How it plays out on site
Check both size and industry exemptions and watch for written agency requests. Scope mistakes are expensive because they repeat every year: a wrong exemption means a missing log, a missing 300A, and sometimes a missed ITA submission. The fix is to answer each scope question with the right unit (company-wide headcount for the size exemption, the establishment's NAICS code for the industry exemption) and to write the answer down.
For an owner, the goal is to know which rules apply to your business and set up a simple routine, without buying more process than you need.
The common mistake
Teams rely on old NAICS assumptions and miss changes in operations.
Scope sits upstream of everything else: whether you keep a log decides whether you certify and post a 300A, and whether you must submit to the ITA at all.
Edge cases
- Severe injury reporting still applies even where routine records are not required.
- Part-time, seasonal, and temporary workers you employ count toward the 10-employee test.
Worked example
A company runs an insurance agency (5242, exempt) and, at a separate address, a warehouse that ships promotional goods (4931, not exempt). The industry exemption applies per establishment, so the warehouse keeps a log and posts a 300A while the agency does not.
Checklist
- Confirm the establishment's NAICS code.
- Check it against Appendix A to Subpart B.
- Check company size as well.
- Keep severe-injury reporting in place.
What to keep in the case file:
- Peak company-wide headcount for the prior year, with its source
- Each establishment's NAICS code and how it was chosen
- Any written notice from OSHA or BLS
- Your severe-injury reporting procedure, which applies regardless of exemption
Where 300log helps
300log keeps each establishment's NAICS code and industry description with its records, so exemption and ITA coverage checks start from the code you actually file under.
For a quick answer without an account, use the free ITA coverage checker.
Frequently asked questions
Does the 10-employee rule count all locations?
Yes. It uses peak employment for the whole company during the previous calendar year, including part-time, seasonal, and temporary workers you employ.
If we are exempt, do we still report serious injuries?
Yes. Fatalities must be reported within 8 hours, and in-patient hospitalizations, amputations, and losses of an eye within 24 hours, whether or not you keep records.
What is the difference between reporting and recording?
Recording means entering a case on your 300 Log. Reporting means notifying OSHA directly about a fatality or severe injury. They have different triggers, deadlines, and exceptions.
Can an exempt employer be asked to keep records?
Yes. OSHA or BLS can notify you in writing that you must keep records for a coming year, and then you must.
Sources
Primary regulation and agency guidance this article relies on.
- [1]29 CFR 1904.1: Partial exemption for employers with 10 or fewer employeesOccupational Safety and Health Administration · osha.gov(opens in a new tab)
- [2]OSHA NAICS codes for electronic submissionOccupational Safety and Health Administration · osha.gov(opens in a new tab)
- [3]29 CFR 1904.39: Reporting fatalities, hospitalizations, amputations, and losses of an eyeOccupational 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.