OSHA Recordkeeping Forms 300, 300A & 301 Explained (2026)

Form 300A — Annual Summary of Work-Related Injuries and Illnesses

OSHA Form 300A is the one-page annual snapshot of your total injury and illness counts for the calendar year, including average employment and total hours worked. Unlike Form 300, this one must be physically posted in your workplace.

The summary must be posted annually from February 1 to April 30 in a visible workplace location — this is one of the most important deadlines for employers and a key Q1 requirement. Davron

Even zero-injury establishments must certify and post Form 300A from February 1 through April 30. OSHA Outreach Courses There are no exceptions for low-incident years.

Form 301 — Injury and Illness Incident Report

OSHA Form 301 is the detailed incident-level report completed for each individual case recorded on your Form 300 Log. It captures more specific information about the injured worker, the circumstances of the incident, and the nature of the injury or illness.

Many employers use their workers' compensation first report of injury as a 301-equivalent, saving duplicate paperwork — this is an accepted practice under OSHA's recordkeeping rules. OSHA Outreach Courses

Form 301 must be completed within seven days of a recordable incident and retained for five years.

What Makes an Injury or Illness "Recordable"?

Not every workplace incident belongs on your OSHA 300 Log. A case is recordable when it is work-related and results in one or more of the following:

1. Days away from work
2. Restricted work or job transfer
3. Medical treatment beyond first aid
4. Loss of consciousness
5. Diagnosis of a significant injury or illness by a licensed healthcare professional

An injury initially treated with first aid may become recordable if the employee later needs prescription medication, restricted duty, or days off — and when that happens, you must update your log retroactively. OSHA Outreach Courses

2026 Electronic Submission Requirements

OSHA electronic recordkeeping expanded significantly and now follows a tiered structure based on company size and industry:

Companies with 250 or more employees in industries not labeled as high-hazard must submit Form 300A annually. Companies with 20 to 249 employees in high-hazard industries listed in Appendix A must also submit Form 300A. Companies with 100 or more employees in high-hazard industries listed in Appendix B must submit Forms 300, 300A, and 301 electronically. Davron

OSHA does not accept completed paper forms by mail or electronic forms by email — all covered establishments must submit their annual data through OSHA's Injury Tracking Application (ITA). WorkCare

Key 2026 deadlines:

1. February 1, 2026 — Certify and complete all 2025 OSHA logs; begin posting Form 300A
2. April 30, 2026 — Last day Form 300A must remain posted
3. March 2, 2026 — Electronic ITA submission deadline for covered employers

If the March 2 submission deadline has passed, establishments that failed to submit must still do so through the ITA — submissions are accepted through December 31. ROI Safety Services

Your Data Is Public — Here's What That Means

One critical fact many employers overlook: OSHA publishes electronically submitted data publicly. Establishment names, addresses, industry codes, and injury data are all made available on OSHA's website for public access. OSHA Outreach Courses

This means your OSHA injury rate — specifically your Total Recordable Incident Rate (TRIR) and DART rate — is visible to clients, contractors, insurers, and job applicants. OSHA also uses this data for Site-Specific Targeting (SST) inspections, meaning a high incident rate can directly trigger an OSHA inspection. CONEXPO-CON/AGG

The formula for TRIR is: (Number of Recordable Cases × 200,000) ÷ Total Hours Worked

Record Retention Rules

You must save the OSHA 300 Log, any privacy case list, the annual summary, and OSHA 301 Incident Report forms for five years following the end of the calendar year that these records cover. EHS Insight

During that retention window, records must remain accessible to current and former employees, their authorized representatives, and OSHA.

Common Recordkeeping Mistakes to Avoid

The most costly recordkeeping errors include incorrect categorization of recordable versus non-recordable cases, missing restricted duty versus days-away distinctions, and incomplete Form 301 entries — gaps that can expose employers to citations, audit failures, and increased risk exposure. Davron

A few best practices to stay clean:

1. Log every incident within 7 days — no exceptions
2. Review logs monthly for accuracy and updates
3. Train your HR and safety teams on OSHA recordability criteria together
4. Conduct an internal OSHA recordkeeping audit before March each year

Conclusion

OSHA Forms 300, 300A, and 301 are not just regulatory boxes to check — they are the foundation of a data-driven workplace safety program. With 2026 bringing expanded OSHA electronic submission requirements, publicly visible injury data, and Site-Specific Targeting inspections driven by your reported rates, accurate recordkeeping has never carried higher stakes. Stay consistent, train your team, hit your deadlines, and use your own data to make your workplace measurably safer.

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