OSHA recordkeeping: who keeps records, and what counts
Short answer
If you had more than 10 employees at any time last year, 29 CFR Part 1904 requires OSHA Forms 300, 300A and 301. A case is recordable if it is work-related, new, and meets a criterion such as days away, restricted work or treatment beyond first aid. Every employer must still report fatalities and severe injuries.
- Rule
- 29 CFR Part 1904, Recording and Reporting Occupational Injuries and Illnesses
- Size test
- More than 10 employees at any time last year, company-wide
- Industry test
- By establishment NAICS code, against the partially exempt list
- Forms
- OSHA 300 Log, 300A summary, 301 report (or equivalents)
- Entry clock
- 7 calendar days from learning of a case
- Retention
- 5 years after the year covered
- Always required
- Fatality and severe injury reporting (1904.39), even if exempt
- Verified
- eCFR through 2026-10-01; OSHA pages read October 2026
Applies to: Private-sector employers under federal OSHA jurisdiction with more than 10 employees · Employers in State Plan states, which must adopt substantially identical recording rules · Establishments outside the partially exempt industry list, such as hospitals, nursing homes, home health, plants, warehouses and construction
Who must keep OSHA injury and illness records?
Any employer covered by the OSH Act that had more than 10 employees at any time last year must keep records, unless the establishment is in a partially exempt industry. Size counts the whole company. Industry is judged one establishment at a time.
| Test | How it works | Section |
|---|---|---|
| Company size | Peak employment for the whole company last year. If it never passed 10, no routine records. | 1904.1 |
| Industry | Each establishment gets a NAICS code (the standard industry code). One company can have both kinds. | 1904.2 |
| Written request | OSHA, BLS or a state agency can ask an exempt employer in writing to keep records or answer a survey. | 1904.1, 1904.2, 1904.42 |
| Severe injury reporting | Applies to every employer, including exempt ones. | 1904.39 |
Self-employed people are not covered, nor are owners or partners of a sole proprietorship or partnership. Part-time, seasonal and migrant workers on your payroll are covered. So are temporary workers you supervise day to day (1904.31).
Which settings are partially exempt?
Offices of physicians and dentists, outpatient care centers and medical laboratories are on the exempt list. Hospitals, nursing homes, home health and most industrial sites are not.
| Setting | NAICS group | Keeps OSHA 300 records? |
|---|---|---|
| Offices of physicians, dentists and other health practitioners | 6211, 6212, 6213 | Partially exempt |
| Outpatient care centers, including freestanding ambulatory surgical centers (621493) and dialysis centers | 6214 | Partially exempt |
| Medical and diagnostic laboratories | 6215 | Partially exempt |
| General medical and surgical hospitals | 6221 | Yes |
| Nursing care facilities and assisted living | 6231, 6233 | Yes |
| Home health care services | 6216 | Yes |
| Manufacturing, warehousing, utilities, construction | 31-33, 493, 22, 23 | Yes |
The exemption covers the 300, 300A and 301 forms and routine electronic submission, not the 8-hour and 24-hour reports. A listed 2007 NAICS code stays exempt even if newer editions dropped it (FAQ 2-4). State Plan states can require records from exempt employers (FAQ 37-2), so check your state.
What makes a case recordable?
A case must be work-related, be new, and meet a recording criterion (1904.4).
- Work-related: an event or exposure at work caused or added to the condition, or made an existing one significantly worse. This is presumed unless an exception applies. Examples are a member of the public who is hurt, a voluntary wellness activity, eating personal food, and the common cold or flu (1904.5).
- New: no earlier recorded case of the same type in the same body part. Or the employee had fully recovered before a workplace event brought it back (1904.6).
- A criterion: death, days away from work, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness. A significant diagnosis also counts (cancer, chronic irreversible disease, a fractured or cracked bone, a punctured eardrum). Needlesticks and sharps, medical removal, hearing loss and tuberculosis have their own rules (1904.7 to 1904.11).
Recording a case does not mean anyone was at fault, that a standard was violated or that workers' compensation applies (1904.0). See recordable vs first aid.
Which forms do you complete, and by when?
Each item has its own clock.
| Item | What it is | Clock |
|---|---|---|
| OSHA 300 Log | One line per recordable case, per establishment | Enter within 7 calendar days of learning of the case |
| OSHA 301 report | Incident report for each logged case, or an equivalent form | Complete within 7 calendar days |
| OSHA 300A summary | Year-end totals, certified by a company executive | Post February 1 to April 30 |
| Retention | 300 Log, privacy case list, 300A and 301 forms | Five years after the year covered |
| Employee and representative access | Copies of the 300 Log and the employee's own 301 | By the end of the next business day |
| Government request | Copies of your Part 1904 records | Within 4 business hours |
How do recording, reporting and submission differ?
Recording is the log, summary and incident report. Reporting is the call to OSHA. The clock is 8 hours for a work-related death and 24 hours for an in-patient hospitalization, amputation or loss of an eye (severe injury reporting). Electronic submission is an annual upload due March 2 that only some establishments owe (electronic submission).
You must also tell employees how to report, that they may report, and that retaliation is prohibited (employee reporting and retaliation). See the OSHA recordkeeping guide.
What changed recently, and what did we check?
The eCFR showed Title 29 current through October 1, 2026, and we read OSHA's own pages in October 2026. The criteria in 1904.4 to 1904.11 show no substantive amendment since 2019 in the eCFR history.
- July 21, 2023: the final rule Improve Tracking of Workplace Injuries and Illnesses (88 FR 47254) took effect January 1, 2024. It changed electronic submission, not recording.
- January 13, 2025: OSHA's directive CPL 02-00-172 took effect. It replaced the 2004 recordkeeping manual.
- July 1, 2025: OSHA withdrew a proposal to add a musculoskeletal disorder column to the 300 Log (90 FR 28257). The Log keeps its columns.
How IncidentKit supports this requirement
| What the rule asks for | Where it lives in IncidentKit |
|---|---|
| Record each new, work-related case that meets a criterion (1904.4) | Lauren asks follow-ups and drafts fields, marked 'Lauren · draft'. A person reviews, edits and signs. Recordability stays a human call. |
| Enter cases on the 300 Log and 301 within 7 calendar days (1904.29) | Incidents are time-stamped when reported and routed to a named owner, so the clock has a clear start. OSHA 300 and 301 exports are rolling out; for now, use the per-incident PDF and CSV export. |
| Keep a separate Log for each establishment (1904.30) | Each establishment is a facility with its own staff, routing and pack. |
| Update entries and keep records five years (1904.33) | The audit trail logs who changed what and when, with before and after values. That fits the duty to update the Log. |
| Summarize the year on the 300A (1904.32) | OSHA 300A generation from the same record is rolling out. Until then, use CSV export and your own summary. A company executive still certifies. |
| Report fatalities and severe injuries (1904.39) | Incident types that start a reporting clock flag the deadline. Automated reportability rules are rolling out. |
Product parts involved: Incident reporting, Lauren, the AI assistant, Routing and escalation, Compliance packets, Audit trail, Multi-site and roles. Capabilities marked “rolling out” are being released in stages; see the changelog.
Frequently asked questions
Do I need OSHA records if I have 10 or fewer employees?
Not routinely. If you never had more than 10 employees last year, you need no OSHA 300, 300A or 301 unless OSHA or BLS asks in writing. Always report a work-related fatality, in-patient hospitalization, amputation or loss of an eye under 29 CFR 1904.39.
Does a surgery center have to keep an OSHA 300 Log?
Often not. Outpatient care centers (NAICS 6214) are partially exempt, and freestanding ambulatory surgical centers are NAICS 621493. Confirm your six-digit code. A State Plan can still require records. You must report fatalities and severe injuries either way.
Does recording a case mean we were at fault?
No. Recording a case does not mean anyone was at fault, that an OSHA rule was violated or that workers' compensation applies. Recordability only tests work-relatedness, newness and outcome.
Are part-time and temporary workers included?
Yes. Record cases for everyone on your payroll, including part-time and seasonal workers, and for temporary or contract workers you supervise day to day. Electronic submission counts each person employed at the establishment at any time that year.
Sources
- eCFR: 29 CFR Part 1904, Recording and Reporting Occupational Injuries and Illnesses (current through 2026-10-01)
- OSHA: Recordkeeping requirements
- OSHA: Partially exempt industries, Appendix A to Subpart B of Part 1904
- OSHA: Part 1904 recordkeeping frequently asked questions
- OSHA: Part 1904 Recordkeeping Policies and Procedures Directive, CPL 02-00-172 (effective 2025-01-13)
- Federal Register: Improve Tracking of Workplace Injuries and Illnesses, 88 FR 47254 (2023-07-21)
- Federal Register: Occupational Injury and Illness Recording and Reporting Requirements; Withdrawal, 90 FR 28257 (2025-07-01)
- U.S. Census Bureau: 2022 NAICS six-digit code list
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.
Map this requirement to your records.
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