OSHA Recordkeeping for Small Businesses: The 10-Employee Rule Explained
Companies with 10 or fewer employees at all times last year don't keep OSHA injury records unless OSHA or BLS asks in writing.
The short answer
Companies with 10 or fewer employees at all times last year don't keep OSHA injury records unless OSHA or BLS asks in writing. The count is company-wide and includes part-time and seasonal staff, and every employer must still report severe injuries within 8 or 24 hours.
Small employers often mix up recordkeeping relief with serious incident reporting duties.
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.
How it plays out on site
Use peak company employment during the prior calendar year for the size exemption question. 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 count only the location and miss that OSHA's size exemption uses the entire company.
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
- Written OSHA or BLS notification can override routine assumptions.
- Part-time, seasonal, and temporary workers you employ count toward the 10-employee test.
Worked example
A roofing company has 8 year-round employees and hires 5 seasonal workers every summer. At its peak it had 13 employees, so it does not qualify for the 10-employee exemption and must keep a 300 Log, even though it was under 10 for most of the year.
Checklist
- Find the peak company-wide headcount for last year.
- Check your industry exemption status.
- Check for any written OSHA or BLS notice.
- Set up severe-injury reporting regardless.
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
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.
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.
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 injury and illness recording overviewOccupational Safety and Health Administration · osha.gov(opens in a new tab)
- [3]29 CFR 1904.41: Electronic submission requirementsOccupational 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.