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January 28, 2014
Reminder: Deadline to post OSHA Form 300A approaching fast
By Emily Scace, Senior Editor, Safety

February 1 is the deadline for employers to post OSHA Form 300A, the annual summary of work-related injuries and illnesses. Do you know how to complete the summary and what the posting requirements are? Keep reading to make sure you’re in compliance.

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For a visual guide to completing Form 300A, check out this BLR infographic.

Form 300A: The basic requirements

By February 1, all employers that are required to keep records of work-related injuries and illnesses must post Form 300A in a conspicuous place where notices to employees are customarily posted. The form must remain on display until April 30.

The annual summary compiles information recorded on OSHA Form 300, Log of Work-Related Injuries and Illnesses (also known as the OSHA 300 Log), during the previous calendar year. For example, the Form 300A posted from February 1 to April 30, 2014, must include injuries and illnesses recorded on the OSHA 300 Log from January 1, 2013, to December 31, 2013.

Frequently asked questions

I had no recordable injuries last year. Do I still have to complete the annual summary?

Yes. If you are required to keep records of work-related injuries and illnesses, you must complete and post Form 300A every year, regardless of whether or not you had any recordable cases.

My company has several facilities. Does each facility need a separate Form 300A?

Yes. If an employer has more than one physical establishment, a separate Form 300A must be completed and posted for each establishment.

How do I know if I’m required to keep records of work-related injuries and illnesses?

See OSHA’s list of industries that are partially exempt from the injury and illness recordkeeping requirement. In addition, if your company employed 10 or fewer employees at all times during the past year, you are not required to keep injury and illness records. Note that even if your company is exempt from the recordkeeping requirement because of size or industry classification, you may still be required to keep records if requested to do so by OSHA, the Bureau of Labor Statistics (BLS), or a state agency operating under the authority of OSHA or the BLS.

What is considered a “recordable case”?

A recordable case is a work-related injury or illness that meets specific criteria for injury and illness recordkeeping. For more detail on OSHA’s definition of recordable cases, see this BLR infographic.

How to complete Form 300A

If you don’t already have a copy, download Form 300A before continuing. (Form 300A appears on page 8.)

  • Count the number of cases you recorded in Columns G–J of the OSHA 300 Log in 2013 and enter the total for each type of recordable case in the “Number of Cases” section of Form 300A. If there were no cases in a category, enter “0” for that category.
  • Calculate the total number of days away from work (OSHA 300 Log, Column K) and the total days of job transfer or restriction (OSHA 300 Log, Column L), and enter the totals for each in the “Number of Days” section of Form 300A. If there were no entries in one or both of these columns, enter “0” in the corresponding space on Form 300A.
  • Calculate the total number of cases for each injury and illness type you recorded in Column M of your OSHA 300 Log and enter the results in the “Injury and Illness Types” section of Form 300A. If any category had no cases, enter “0” for that category.
  • Fill out the Establishment Information section with the establishment name, address, industry description, and Standard Industrial Classification (SIC) or North American Industrial Classification (NAICS) if you know it.
  • Calculate the average number of employees you employed in 2013 and record it on Form 300A. To calculate this number:
    1. Add the total number of employees your establishment paid in all pay periods during the year. Make sure to include all categories of employees (salaried, hourly, part-time, seasonal, and temporary).
    2. Count the number of pay periods your establishment had during the year, including any pay periods when you had no employees.
    3. Divide the number of employees (Step 1) by the number of pay periods (Step 2).
    4. Round the answer to the next highest whole number. This is the number you will record on Form 300A.
  • Calculate the total hours worked by all employees in 2013 (including salaried, hourly, part-time, seasonal, and temporary workers) and record it on Form 300A. Do not include any vacation hours, sick leave, or other paid time off. If you don’t have the precise number, you can use the following formula to estimate:
    1. Find the number of full-time employees in your establishment for the year, and multiply it by the number of work hours for a full-time employee in a year. This is the number of full-time hours worked.
    2. Add the number of overtime hours, as well as any hours worked by other employees (part-time, temporary, seasonal), to the number of full-time hours worked.
    3. Round the answer from step 2 to the next highest whole number. This is the number you will record on Form 300A.
  • Have a company executive complete the signature section to certify that the annual summary is correct and complete. The company executive must be one of the following:
    • An owner of the company (only if the company is a sole proprietorship or partnership);
    • An officer of the corporation;
    • The highest-ranking company official working at the establishment; or
    • The immediate supervisor of the highest-ranking company official working at the establishment.
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