OSHA Form 300A: the annual Summary of Work-Related Injuries and Illnesses
Short answer
The OSHA 300A totals the year's 300 Log for one establishment. A company executive certifies it. Post it where employee notices go from February 1 through April 30, even with no cases, and keep it five years. An intranet posting alone does not satisfy the rule.
- Form
- OSHA Form 300A, Summary of Work-Related Injuries and Illnesses (Rev. 04/2004)
- Rule
- 29 CFR 1904.32
- Posting window
- February 1 to April 30 of the year after
- Zero cases
- Still complete, certify and post, with zeros
- Signer
- A company executive: owner (sole proprietor or partner), corporate officer, top on-site official or that official's supervisor
- Retention
- 5 years after the year covered; no duty to update
- Electronic posting
- Not enough on its own (OSHA FAQ 32-3)
Applies to: Employers required to keep an OSHA 300 Log, including those with no recordable cases in the year · Company executives who certify the summary for each establishment · EHS and HR staff who prepare, post and archive the form
What is Form 300A and when is it due?
The 300A is the year-end summary of the 300 Log, one per establishment. After the year ends, review the Log, total it, certify it and post it. Posting runs February 1 to April 30 of the next year (1904.32).
Zero recordable cases does not remove the duty. Enter zeros in the column totals, then certify and post (1904.32(b)(2)(i); FAQ 32-2).
What does the 300A contain?
Log totals, establishment and employment details, and an executive's certification.
| Section | Contents |
|---|---|
| Number of cases | Deaths (G), days away from work (H), job transfer or restriction (I), other recordable cases (J) |
| Number of days | Days away from work (K) and days of job transfer or restriction (L) |
| Injury and illness types | Injuries, skin disorders, respiratory conditions, poisonings, hearing loss, all other illnesses (M) |
| Establishment information | Name, address, industry description and NAICS code |
| Employment information | Annual average employees and total hours worked by all employees last year |
| Certification | Company executive's signature, title, phone and date |
An equivalent form is allowed. It must carry the employee access and employer penalty statements from the 300A, and be certified and posted like the original (1904.32(b)(2)(iii); FAQ 32-4).
How do you prepare it?
Six steps.
- Review the LogCheck every entry for completeness and accuracy. Correct problems before you total anything (1904.32(a)(1)).
- Total the columnsAdd each column from the Log. Enter zeros if there were no cases.
- Enter employment informationUse the annual average number of employees and total hours worked. Count salaried, hourly, part-time and seasonal workers, and others you supervise, such as temporary staff. Leave out paid time not worked, such as vacation, sick leave and holidays. If you track only hours paid, estimate hours worked (FAQ 32-1).
- Get it certifiedA company executive examines the Log and signs (see below).
- Post itPost the 300A, not the Log, where employee notices are customarily posted, from February 1 to April 30.
- Keep itSave it for five years after the year it covers.
Who can sign the certification?
A company executive certifies that they examined the Log and reasonably believe the summary is correct and complete (1904.32(b)(3)). The belief rests on knowing how the information was recorded. The rule names who qualifies.
| Person | When they qualify |
|---|---|
| An owner of the company | Only in a sole proprietorship or partnership |
| An officer of the corporation | Any corporation |
| The highest ranking company official working at the establishment | Any company, for that establishment |
| The immediate supervisor of the highest ranking company official working at the establishment | Any company, for that establishment |
A consultant, insurer or software vendor can prepare the forms, but the employer answers for accuracy and an executive still certifies (FAQ 29-7). The form warns that knowingly falsifying it may result in a fine.
Where and how must it be posted?
In every establishment, in person, February 1 to April 30.
- In each establishment, in a conspicuous place or places where notices to employees are customarily posted (1904.32(b)(5)).
- Unaltered, undefaced and not covered by other material.
- Physically. OSHA says electronic posting does not satisfy the rule (FAQ 32-3).
- At every establishment where you keep a 300 Log, even if records are stored at headquarters (FAQ 30-1).
- Only the 300A. The Log is not posted.
Plan backward: certify in January, post by February 1, keep it up through April 30.
What happens after the posting period?
Keep the 300A for five years after the year it covers. You need not update it when a case changes later, though you may. The Log must be updated (1904.33).
Some establishments also owe OSHA the same 300A data by March 2, through the Injury Tracking Application. OSHA says this is separate from posting, so neither replaces the other. Both come from the same Log. See electronic submission and the OSHA 300 Log page.
How IncidentKit supports this requirement
| What the rule asks for | Where it lives in IncidentKit |
|---|---|
| Review the Log for completeness and accuracy before summarizing (1904.32(a)(1)) | Status workflow and reporting show open and overdue items by site. The audit trail shows what changed, so year-end review starts from a list. |
| Total the Log and produce the 300A | OSHA 300A generation from the same record is rolling out. Until then, use CSV export and total in your own form. |
| A company executive certifies the summary | A person always reviews, edits and signs inside IncidentKit. Certifying the 300A is the executive's own act. IncidentKit does not certify for you. |
| Enter average employees and total hours worked | Take these from payroll or your HRIS. Deeper HRIS integrations are rolling out. |
| Post February 1 to April 30 and keep five years | Posting is physical. Attach the signed copy to the record as evidence. The audit trail and CSV export support the five-year archive. |
Product parts involved: Compliance packets, Incident reporting, Audit trail, Multi-site and roles, Integrations and API. Capabilities marked “rolling out” are being released in stages; see the changelog.
Frequently asked questions
Do we post a 300A if we had no recordable cases?
Yes. Enter zeros in each column total, have a company executive certify the form, and post it February 1 to April 30. OSHA says employers with no recordable cases must still do this.
Can we post the 300A only on our intranet?
No. OSHA says electronic posting alone does not satisfy the rule. Post it in each establishment where employee notices are customarily posted, unaltered and uncovered, from February 1 to April 30. Computer records are fine, but posting is physical.
What if an employee is still away from work when we total the Log?
Estimate the days you expect and use that number. Update the Log entry when the actual count is known or hits the 180-day cap. Record the case once, on the Log for the year of injury (1904.7(b)(3)(ix)).
Does submitting 300A data to OSHA replace posting?
No. OSHA says electronic submission is separate from the posting rule in 1904.32, so a covered establishment must do both. OSHA does not accept paper or emailed copies, so posting never replaces submission.
Who signs if the plant manager is the top official on site?
The highest ranking company official working at the establishment may sign, and the plant manager often fills that role. An officer of the corporation, or that official's immediate supervisor, can also sign. An owner may sign only in a sole proprietorship or partnership.
Sources
- eCFR: 29 CFR 1904.32, Annual summary; 1904.33, Retention and updating
- OSHA: Recordkeeping forms package with instructions, including Form 300A (Rev. 04/2004)
- OSHA: FAQ 32-2, no recordable cases and the 300A
- OSHA: FAQ 32-3, electronic posting of the 300A
- OSHA: FAQ 32-1, calculating total hours worked
- OSHA: Injury Tracking Application frequently asked questions
Reviewed against the sources above on Oct 5, 2026. Rules change: confirm current requirements with the issuing body or your counsel before relying on any summary.
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