The OSHA 300 Log is the form US employers use to record work-related injuries and illnesses that meet OSHA's recording criteria, such as days away from work, restricted work or medical treatment beyond first aid. Many employers with more than 10 employees must keep it, enter each case within 7 calendar days, post the 300A summary from 1 February to 30 April, and keep records for 5 years.
If you employ people in the US, OSHA recordkeeping may apply to you even if you've never had an inspector through the door. The 300 Log isn't a report you send in; it's a running record you keep. Here's what OSHA's rules at 29 CFR Part 1904 require, in plain English.
The three forms
| Form | Full name | What you do with it |
|---|---|---|
| OSHA 300 | Log of Work-Related Injuries and Illnesses | Add each recordable case within 7 calendar days |
| OSHA 301 | Injury and Illness Incident Report | Complete one for each recordable case, also within 7 days |
| OSHA 300A | Summary of Work-Related Injuries and Illnesses | Total the year, certify it and post it |
OSHA offers the forms as a fillable PDF. You can also keep equivalent forms in another format, such as Excel or CSV, as long as they meet the regulation's requirements, and an equivalent annual summary still has to be certified and posted.
Who has to keep a 300 Log
OSHA says many employers with more than 10 employees must keep these records, and certain industries are exempt. The regulation's partial exemption is precise: if your company had 10 or fewer employees at all times during the last calendar year, you don't need to keep OSHA injury and illness records unless OSHA or the Bureau of Labor Statistics tells you in writing that you must.
Note the wording: at all times. One week with 11 people on the payroll during a busy season takes you out of the small-employer exemption for the following year.
Every employer must still report serious injuries
This is the rule small businesses most often miss. The partial exemptions cover keeping records, not reporting. All employers covered by the OSH Act, including exempt ones, must notify OSHA:
- Within 8 hours of an employee's work-related death
- Within 24 hours of a work-related in-patient hospitalization, amputation or loss of an eye
What counts as recordable
A work-related injury or illness is recordable if it results in any of these:
- Death
- Days away from work
- Restricted work or transfer to another job
- Medical treatment beyond first aid
- Loss of consciousness
- A significant injury or illness diagnosed by a physician or other licensed health care professional
The line between first aid and medical treatment decides most cases. The regulation lists what counts as first aid, including non-prescription medication at non-prescription strength, tetanus shots, cleaning wounds on the skin surface, bandages and butterfly strips, and hot or cold therapy. Sutures and staples, other vaccines, or a doctor recommending a non-prescription drug at prescription strength all count as medical treatment.
Counting days away: the details that trip people up
| Situation | What the rule says |
|---|---|
| When to start counting | The day after the injury or illness began |
| Employee ignores the doctor's advice | Record the days the doctor recommended anyway |
| Very long absences | You may cap the count at 180 calendar days |
| Employee leaves for unrelated reasons | You may stop counting |
| Case runs into the next year | Record it in the year it happened, estimating days for the summary |
Privacy cases
For certain sensitive cases, you don't put the employee's name on the log. You write privacy case in the name column and keep a separate, confidential list of case numbers and names, so you can update the case and give the information to the government if asked. Employees, former employees and their representatives have a right to see the log, and you must give a copy by the end of the next business day after a request.
The annual summary: certify, post, keep
- At year end, review the 300 Log and total it on Form 300A.
- Have a company executive certify that they've examined the log and reasonably believe the summary is correct and complete.
- Post the 300A no later than 1 February and keep it up until 30 April.
- Keep the 300 Log, privacy case list, 300A and 301 forms for 5 years after the end of the year they cover.
Electronic submission
Some establishments must also send their data to OSHA online through the Injury Tracking Application each year, between 2 January and 2 March. The deadline for the last cycle was 2 March 2026, and OSHA says establishments that missed it must still submit. The thresholds in the regulation are:
| Establishment | What to submit |
|---|---|
| 20 to 249 employees in an industry listed in appendix A | Form 300A information |
| 250 or more employees, if required to keep records | Form 300A information |
| 100 or more employees in an industry listed in appendix B | Form 300 and 301 information |
OSHA doesn't accept paper forms by mail or completed forms by email: covered establishments must use the online application. Use OSHA's coverage tool to check your industry code.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
Training matters as much as paperwork. My guide on whether OSHA 10 cards expire covers the most common safety course, and if you don't have an HR lead, here's how to pick the right HR advice as you grow.
My verdict
The OSHA 300 Log is less scary than it sounds: a simple record, kept carefully, with a few hard dates. The two things I'd tell any small employer are that the 10-employee exemption means 10 or fewer at all times, and that nobody is exempt from reporting a death, hospitalization, amputation or loss of an eye. Set up the forms before you need them, not after an accident.
Frequently asked questions
What is the OSHA 300 Log?
The form US employers use to record work-related injuries and illnesses that meet OSHA's recording criteria.
Who has to keep an OSHA 300 Log?
Many employers with more than 10 employees, apart from certain exempt industries. Companies with 10 or fewer employees at all times last year are partially exempt.
How long have I got to record an injury?
7 calendar days from receiving information that a recordable injury or illness has occurred.
When must the 300A summary be posted?
No later than 1 February, kept up until 30 April, after a company executive certifies it.
How long must OSHA records be kept?
5 years after the end of the calendar year they cover.
Do exempt employers have to report serious injuries?
Yes. Every covered employer must report a work-related death within 8 hours and an in-patient hospitalization, amputation or loss of an eye within 24 hours.
