OSHA 300, 300A, and 301 Recordkeeping for Trade Businesses

Why this matters

OSHA recordkeeping under 29 CFR Part 1904 is the federal injury-and-illness log every covered employer maintains for the calendar year, posts annually, and (above certain thresholds) submits electronically to OSHA each March. Most trade businesses are covered. The penalty for recordkeeping violations is per-violation under 29 USC 666 (statutorily adjusted annually for inflation), and OSHA frequently cites multiple per-incident recordkeeping failures together, stacking the dollar exposure. Beyond the fine, your accurate 300 Log is what your insurance broker uses to negotiate workers' comp EMR, what GCs and REIT property managers demand at vendor onboarding, and what your defense counsel reaches for after a serious incident. Sloppy recordkeeping costs you on insurance renewal, vendor qualification, and litigation.

Who is covered

Under 29 CFR 1904.1 and 1904.2 employers with more than 10 employees at any time during the prior year are covered, except those in partially-exempt low-hazard NAICS industries (Appendix A to Subpart B). Construction, HVAC, plumbing, electrical, landscaping, and most field-service NAICS codes are NOT exempt. Employers with 10 or fewer employees year-round are exempt from routine 300 / 300A / 301 recordkeeping but must still report fatalities and serious injuries under 29 CFR 1904.39. The employee count includes full-time, part-time, and temporary employees.

The three forms

• Form 300 (Log of Work-Related Injuries and Illnesses): running calendar-year log, one line per case, capturing case number, employee identification, injury description, classification (death / days away / job transfer or restriction / other recordable), and day counts.
• Form 300A (Summary): year-end totals by classification. Completed by February 1, signed by a company executive, posted at each establishment February 1 through April 30, retained 5 years.
• Form 301 (Injury and Illness Incident Report): per-case detail completed within 7 calendar days of notice. A Workers' Comp First Report of Injury can satisfy 301 if it contains equivalent information.

What is a "recordable" case

Under 29 CFR 1904.7 record the case if work-related and it resulted in death, days away from work, restricted work / job transfer, medical treatment beyond first aid, loss of consciousness, or a significant injury or illness diagnosed by a licensed health care professional (cancer, chronic irreversible disease, fractured bone, punctured eardrum). Work-related under 29 CFR 1904.5 means the work environment caused or contributed to the case, or significantly aggravated a pre-existing condition.

First aid vs medical treatment

The 29 CFR 1904.7(b)(5)(ii) first-aid list is closed. Treatment on the list is first aid only (NOT recordable); anything beyond it (sutures, prescription medication, prescription-strength medication, rigid immobilization, surgical glue, formal physical therapy, chiropractic) is medical treatment and IS recordable. First-aid items include non-prescription medication, tetanus immunizations, surface wound cleaning, bandages, hot or cold therapy, non-rigid support wraps, temporary transport immobilization, nail-pressure drilling, blister draining, eye patches and irrigation, splinter removal, finger guards, massage (non-PT), and fluids for heat stress.

Electronic submission requirements

Under 29 CFR 1904.41 (as amended in 2023): establishments with 250 or more employees in routine-recordkeeping industries submit Form 300A annually; establishments with 20 to 249 employees in high-hazard industries (Appendix A to Subpart E) submit Form 300A; establishments with 100 or more employees in designated high-hazard industries (Appendix B to Subpart E) submit Forms 300, 300A, and 301. Deadline is March 2 each year via the OSHA Injury Tracking Application. Construction (NAICS 23) and most trade-business sub-NAICS are on the high-hazard lists.

Reporting timelines (separate from recordkeeping)

Under 29 CFR 1904.39 every covered employer must report:

• Work-related fatality: within 8 hours
• Work-related in-patient hospitalization, amputation, or loss of an eye: within 24 hours

Report by phone to the OSHA Area Office, the national OSHA hotline, or the online reporting portal. Missed reporting is a separate citable violation.

Retention

Under 29 CFR 1904.33 retain the 300 Log, 300A Summary, 301 reports, and supporting documentation for 5 years from end of the calendar year covered. Update the 300 Log throughout retention as case outcomes change (extended time loss, classification change, death from a previously-recorded injury).

Privacy concern cases

Under 29 CFR 1904.29(b)(6) certain case types are privacy concern cases and the employee's name is omitted from the 300 Log (case number only): intimate body part or reproductive system injuries, sexual assault, mental illness, HIV / hepatitis / tuberculosis, contaminated sharps injuries, and any case where the employee voluntarily requests anonymity. Maintain a separate confidential log of case numbers and names.

Establishment definition

Under 29 CFR 1904.46 an establishment is a single physical location where business or services are performed. Trade businesses with crews dispatched from a shop or office usually have one establishment regardless of job-site count. Long-duration commercial projects with a dedicated jobsite trailer can be a separate establishment.

Common recordkeeping errors

• Treating workers' comp acceptance as the recordability test (recordability is independent of compensability)
• Excluding medical-treatment-only cases because the employee returned to work the next day
• Excluding significant aggravation of pre-existing conditions (recordable under 1904.5(b)(4))
• Missing the 7-day deadline for 301 completion
• Failing to post 300A February 1 through April 30
• Filing on fiscal year instead of calendar year
• Failing to update logs as case outcomes change (extended days lost, death within 30 days)

Annual workflow

References

• 29 CFR Part 1904 (Recording and Reporting Occupational Injuries and Illnesses)
• Occupational Safety and Health Act of 1970, 29 USC 651 et seq, particularly 29 USC 666 (Civil and Criminal Penalties)
• 29 CFR 1904.7 (Recordability), 1904.29 (Forms), 1904.33 (Retention), 1904.39 (Reporting), 1904.41 (Electronic Submission)
• OSHA Forms 300, 300A, and 301 (current edition)
• OSHA Injury Tracking Application (ITA) submission portal
• OSHA Recordkeeping Policies and Procedures Manual (CPL 02-00-135)