29 CFR 1904 addresses the requirements for recording and reporting occupational injuries and illnesses. Employers with 10 or fewer employees are exempt from most requirements of the rule, as are a number of low-hazard industries. All employers, no matter the size or classification, are required to report to OSHA work-related fatalities and multiple hospitalizations (3 or more employees) within 8 hours by telephone or in person. Employers failing to comply face citations and fines up to $10,000.

Injuries and illnesses must be recorded if the injury or illness involves an employee; is work related; is a new case; results in death, days away from work, restricted work or job transfer, medical treatment beyond first aid, or loss, of consciousness; is a significant work-related injury or illness diagnosed by a physician or other licensed health care professional; results from a contaminated needle or other sharp, the medical removal of an employee, hearing loss, or TB exposure.