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The Log of Work-Related Injuries and Illnesses (Form 300) is required by the Occupational Safety and Health Administration (OSHA) to classify work-related injuries and illnesses and to record the extent and severity of each case. Employers are required to complete the OSHA Form 300 log unless they are exempt. Employers will also be required to post an annual summary (Form 300A) in their workplaces from February 1 until April 30 of each year and some employers will be required to submit these records to OSHA electronically beginning in 2017.
Step 1: Determine the Establishment Locations
A Form 300 log is required for each physical establishment location that is expected to be in operation for at least one year. For employees who work from home, OSHA does not consider the worker's home to be an establishment for record-keeping purposes. OSHA considers the worker's establishment to be the office to which he or she reports, from which he or she receives direction or supervision, collects pay, and otherwise stays in contact with the employer. It is at this establishment that the log is kept.
Step 2: Identify Required Recordings
Work-related injuries and illnesses that result in the following must be recorded:
In addition to the above cases, employers must record the following conditions when work-related:
The OSHA Regulation 29 C.F.R. §1904.7 contains an in-depth overview of recordable injuries and illnesses. Additional information on determining medical treatment and first aid can be located at 29 C.F.R. §1904.7(b)(5).
Step 3: Determine Work-Relatedness
When an accident occurs, an employer must document a recordable injury or illness on the OSHA Form 300 log within seven days. An injury or illness is considered work-related and must be recorded on the log unless an exception applies. Some exceptions include:
Step 4: Complete the OSHA Form 300
Employers must take the following steps to fill out the OSHA Form 300:
The Form 300 will contain information related to an employee's health and must be kept confidential to the extent possible while using the information for occupational safety and health purposes. OSHA has developed a booklet that includes the forms needed for maintaining occupational injury and illness records along with step-by-step instructions.
Step 5: Complete and Post the OSHA 300A Annual Summary
The information from the OSHA Form 300 Log is transferred onto the 300A Summary by matching the corresponding lettered column on the log with the lettered blank space on the summary.
The employer must complete the establishment information section and have the summary signed by an authorized executive of the company.
Employers must complete the 300A summary form and post the summary in the workplace from February 1 to April 30 of the year following the year covered by the form at each job site in a conspicuous area where notices to employees are customarily placed. For example, accidents occurring in 2015 will be summarized on the Form 300A and posted from February through April 2016. Copies of the 300A summary should be provided to any employees who may not see the posted summary because they do not regularly report to a fixed location.
Step 6: Submit Electronic Reports to OSHA
Employers with 250 or more employees that are subject to OSHA's recordkeeping regulation must electronically submit to OSHA information from Form 300A by July 1, 2017. Information from the Form 300, Form 300A, and the Form 301 must be electronically submitted to OSHA by July 1, 2018. Beginning in 2019 and every year thereafter, the information must be submitted by March 2.
Establishments with 20-249 employees in certain high-risk industries must begin submitting information from Form 300A by July 1, 2017, and again by July 1, 2018. Beginning in 2019 and every year thereafter, the information must be submitted by March 2.
Employers with fewer than 20 employees at all times during the year do not have to submit information electronically to OSHA.
See Final Rule Issued to Improve Tracking of Workplace Injuries and Illnesses
Step 7: Retain the Log and Summary
The OSHA Form 300 Log and the OSHA 300A Summary must be kept for five years following the year that the log and summary pertain to.
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