OSHA Recordkeeping Requirements: The 300 Log Explained

OSHA 300 Log: Your Legal Obligation to Track Workplace Injuries

The OSHA 300 Log is a federally mandated form that records every qualifying workplace injury and illness throughout the calendar year. Employers with 11 or more employees must maintain this log, post the annual summary (Form 300A) from February 1 through April 30, and retain records for five years. Failing to comply triggers citations starting at $16,550 per violation.

Sound like a lot of paperwork? It is. But here's what catches most business owners off guard: the 300 Log is usually the first document an OSHA inspector asks to see. Not your safety manual. Not your training records. The log. And if it's incomplete, backdated, or doesn't exist? That sets the tone for the entire inspection.

Which Injuries Must Be Recorded

Not every workplace injury goes on the 300 Log. OSHA draws a clear line between recordable and first-aid-only cases — and getting this distinction wrong is one of the most common mistakes employers make.

Recordable vs. Non-Recordable Events

Recordable (Must Log)	Non-Recordable (First Aid Only)
Death	Band-aids and wound cleaning
Days away from work	Non-prescription medications at OTC doses
Restricted work or job transfer	Tetanus immunizations
Medical treatment beyond first aid	Drilling a fingernail to relieve pressure
Loss of consciousness	Eye patches
Significant injury diagnosed by physician	Finger guards and splints
Needle sticks and sharps injuries	Elastic bandages on first visit

The gray area? It's bigger than you'd think. An employee tweaks their back lifting a box. They go to the doctor, get prescription-strength ibuprofen, and come back to work on light duty. That's recordable — prescription medication and restricted work both trigger the requirement. But if they just took Advil from the breakroom and kept working? First aid only.

The Three OSHA Recordkeeping Forms

1. Form 300 (Log) — The detailed log listing each recordable injury/illness with case number, employee name, job title, date, description, and classification
2. Form 300A (Summary) — Annual summary totaling all cases, posted in a visible workplace location from February 1 through April 30
3. Form 301 (Incident Report) — Individual report for each case with detailed information about how the injury occurred, completed within 7 calendar days

Key Deadlines You Cannot Miss

Timing errors cause a disproportionate number of recordkeeping citations. Miss one deadline and you've handed the inspector an easy citation.

Action	Deadline	Penalty for Late Filing
Record injury on Form 300	Within 7 calendar days of learning about it	$16,550 per violation
Complete Form 301	Within 7 calendar days	$16,550 per violation
Post Form 300A summary	February 1 – April 30 annually	$16,550 per violation
Electronic submission (ITA)	March 2 annually	$16,550 per violation
Retain records	5 years after calendar year	$16,550 per violation

Who Is Exempt from OSHA 300 Log Requirements

Two categories of employers get a partial pass. Businesses with 10 or fewer employees throughout the previous calendar year don't need to maintain the log. Certain low-hazard industries listed in Appendix A to Subpart B also qualify for exemption — think accounting firms, law offices, and retail banking.

But even exempt employers must still report fatalities within 8 hours and inpatient hospitalizations, amputations, or eye losses within 24 hours. There's no exemption from those reporting obligations. None.

Keeping accurate injury records gets complicated when you're also juggling chemical hazard documentation and training certifications. MySDS Manager handles the SDS side of your compliance paperwork — every safety data sheet organized, searchable, and always current — so you can focus your attention on accurate injury recordkeeping.

Common Mistakes That Trigger Citations

OSHA compliance officers see the same errors on repeat. Backdating entries raises immediate red flags — inspectors can tell. Classifying recordable injuries as first-aid cases to keep numbers artificially low is a willful violation carrying penalties up to $165,514. And failing to update the log when a case changes — say, restricted duty escalates to days away from work — violates the ongoing recording obligation.

Another frequent issue: not connecting your inspection preparedness with your recordkeeping practices. The 300 Log is typically the very first document requested during an inspection. If it's a mess, the inspector knows what kind of visit this is going to be.

Frequently Asked Questions

Do remote employees count toward the 10-employee threshold?

Yes. All employees on your payroll count — part-time, seasonal, remote, everyone. The threshold is based on peak employment at any point during the previous calendar year, not just on-site headcount. So if you had 11 people on payroll for even one pay period, you're covered.

Can I keep the OSHA 300 Log electronically?

Yes, OSHA allows electronic recordkeeping as long as the system can produce equivalent paper forms on demand. Many employers use spreadsheets or dedicated EHS software. Just remember: the printed Form 300A summary must still be physically posted in a conspicuous location from February through April.

What happens if an employee refuses to report an injury?

The recording obligation falls on you, the employer — not the employee. If you become aware of a recordable injury through any means — supervisor observation, coworker report, medical records — you must record it within 7 days regardless of whether the injured employee filed a formal report.