It's Time to Get OSHA Compliant! Annual Form 300A Posting and Electronic Reporting Updates

warehouse workers

OSHA Form 300A Posting Commences on February 1

Employers who had a minimum of 11 employees at any time during 2023 are mandated to display the Occupational Safety and Health Administration (OSHA) Form 300A, which is a summary of work-related injuries and illnesses, from February 1 to April 30. This is applicable unless they are classified as an exempt low-risk industry. The requirement to post Form 300A is mandatory, even if there were no recordable incidents in 2023. The form must be certified by a company executive and displayed in a prominent location where employee notices are typically posted.

The employee count is determined by the total number of employees in the company, not by individual establishments. A comprehensive list of exempt low-risk industries, sorted by North American Industry Classification System (NAICS) codes, is available.

Electronic Submission of Form 300A Required by March 2

Establishments that had 250 or more employees in the previous calendar year, or between 20 and 249 employees if they belong to certain high-risk industries, are required to submit their 2023 Form 300A data electronically via OSHA’s online Injury Tracking Application (ITA). The deadline for report submission is March 2, 2024. These requirements are based on the size of the establishment (the number of employees at the physical location), not the total number of employees in the company.

Employers covered by a State Plan that has not yet implemented its own state rule must also use the ITA to transmit data electronically.

Employers that meet any of the following criteria are NOT required to send Form 300A information to OSHA:

  • Employers exempted from routine recordkeeping by OSHA (see above).

  • Businesses that never employed 20 or more workers in the past calendar year.

  • Companies with 20-249 employees at any point last year, excluding those listed high-risk industries.

For details, FAQs, and access to the Injury Tracking Application, visit OSHA's ITA page.

New Requirements: Electronic Submission of Form 300 and Form 301 Required by March 2 Establishments in designated high-hazard industries that had 100 or more employees in the previous calendar year are required to electronically submit information from their Form 300 (Log of Work-Related Injuries and Illnesses) and Form 301 (Injury and Illness Incident Report) via OSHA’s Injury Tracking Application (ITA). This requirement is separate from their Form 300A reporting.

  • Federal OSHA: Use the ITA Coverage Application to see if you need to electronically report injuries and illnesses.

  • State Plan: Contact your State Plan directly for reporting requirements.

Heidi Franz

With a career spanning over 15 years in small business accounting, Heidi brings her passion and expertise of the accounting industry to Paraclete Financial, LLC. She is deeply invested in understanding and supporting the unique financial journey of small businesses. Her approach is driven by care for her clients and their unique business challenges. She brings a strong understanding of the importance of accuracy, compliance, and strategic financial management, and is dedicated to ensuring that every step of your financial journey is guided with expertise and empathy.

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