As we turn the page on the calendar to 2026, covered employers across the country are preparing to review, certify, and post their OSHA Form 300A Annual Summary. With deadlines approaching — posting begins February 1 and electronic submissions are due by March 2 — now is the perfect time to make sure your logs are complete and ready.
RISK RESOURCES NEWSLETTER
01.08.2026
It’s That Time of Year Again: OSHA Recordkeeping Season
It’s That Time of Year Again: OSHA Recordkeeping Season
Why OSHA Recordkeeping Matters
Why OSHA Recordkeeping Matters
Effective OSHA recordkeeping does more than meet regulatory requirements. It can:
- Ensure compliance and help reduce the risk of costly penalties.
- Support accurate injury trend analysis for proactive safety improvements.
Whether you operate a single establishment or multiple locations, understanding your obligations is essential. Here’s what employers should know to properly maintain OSHA injury and illness logs and stay prepared for inspections.
Know Whether OSHA Recordkeeping Applies to You
Most employers in the U.S. with 11 or more employees at any time during the calendar year must comply with OSHA’s injury and illness recordkeeping requirements.
A few key considerations:
- Exempt industries: Some low-risk industries are partially exempt from keeping logs. Find out more here.
- Establishments: OSHA defines an establishment (“Establishment”) as a single physical location where operations occur.
- Multiple worksites: If your business operates multiple Establishments (e.g., construction, field operations), each Establishment operating for one year or longer must maintain its own separate OSHA log.
Understand Which OSHA Forms Are Required
OSHA requires covered employers to maintain three primary forms:
- OSHA Form 300 Log of Work-Related Injuries and Illnesses: This is the main log where all OSHA-recordable injuries and illnesses are documented. If you use OSHA’s fillable version, it will automatically populate Form 300A.
- OSHA Form 300A Annual Summary: A yearly summary of all recorded incidents. This form must be completed, certified, and posted in a prominent location every year from February 1 through April 30.
- OSHA Form 301 Injury and Illness Incident Report: A detailed incident report capturing additional information about each case. Employers do not need to use OSHA’s template, but your internal form must include all required OSHA criteria.
Learn What Makes an Injury or Illness Recordable
Learn What Makes an Injury or Illness Recordable
Only recordable workplace incidents must be logged.
Not all injuries or illnesses are recordable. An injury or illness becomes OSHA-recordable if it meets one or more of the following:
- Requires medical treatment beyond first aid
- Results in days away from work
- Causes restricted duty or job transfer
- Involves loss of consciousness
- Is a significant diagnosed injury or illness (e.g., cancer, fractured bones, hearing loss)
Accurate classification is critical! Misclassification is one of the most common OSHA recordkeeping violations.
Maintain Accurate and Timely Records
Maintain Accurate and Timely Records
Covered employers must:
- Log recordable incidents within 7 calendar days
- Ensure all required fields are complete and correct
- Attach supporting documentation such as medical reports, supervisor statements, or investigative findings
A consistent recordkeeping process can help improve accuracy and promote reliability during audits.
Complete, Post, and Store the Annual Summary
Complete, Post, and Store the Annual Summary
- Prepare OSHA Form 300A after year-end.
- Have the 300A certified by a company executive.
Post the 300A summary in a conspicuous location from February 1 – April 30 where employees can easily see it.
OSHA requires each Establishment—defined as a single physical location where business is conducted—to post its own 300A.
For operations where employees do not work at a single physical location, the Establishment is the main or branch office that supervises personnel or serves as their base of operations.
- Retain the 300A (along with Forms 300 and 301) for at least five years.
- Ensure all OSHA injury and illness records are stored securely but remain accessible for review.
Why OHSA Logs are Critical in Case of an OSHA Inspection
Why OHSA Logs are Critical in Case of an OSHA Inspection
During an inspection, OSHA will request your current and previous years’ 300A summaries. Employers must provide the information within four business hours.
To prepare:
- Keep records organized in a centralized location
- Ensure staff understand the recordkeeping process
- Maintain supporting documentation for all entries
Proactive organization helps reduce stress and speeds up the inspection process.
Determine Whether You Must Submit Records Electronically
Determine Whether You Must Submit Records Electronically
Some Establishments must electronically submit OSHA data each year via the OSHA Injury Tracking Application (ITA). The deadline is March 2 for the previous year’s data.
Electronic Submission Requirements:
Form 300A
Establishments with 250+ employees (non-exempt industries), or
Establishments with 20–249 employees in defined industries listed here: https://www.osha.gov/recordkeeping/naics-codes-electronic-submission
Forms 300 and 301
Establishments with 100+ employees and listed here must submit Forms 300, 300A and 301.
Failing to submit electronically when required is a common citation—confirm your NAICS code and stay compliant.
How to report: Use the Injury Tracking Application (ITA)
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As deadlines approach, now is the ideal time to reinforce strong safety practices through accurate, timely OSHA recordkeeping. Clear documentation not only promotes compliance but also provides valuable insights that help you protect employees, prevent incidents, and build a resilient safety culture for 2026.
Acrisure helps organizations of all sizes strengthen compliance, reduce risk, and support safer workplaces. If you have OSHA-related questions or broader risk management needs, connect with Acrisure Risk Resources client advisors to learn more.
This content is for informational purposes only and is not legal or regulatory advice. Employers should always consult qualified professionals regarding their specific OSHA recordkeeping obligations.
Mason Mimnaugh brings over a decade of heavy civil and vertical construction experience along with a strong background in behavior-based safety.
Mason Mimnaugh brings over a decade of heavy civil and vertical construction experience along with a strong background in behavior-based safety.
