If you handle HR or safety, you’ve probably heard people say “the OSHA 300” as if it were a single form. It’s actually three forms, and each has its own job, its own deadline and its own audience. Mixing them up is one of the most common recordkeeping problems we see.
Here is a plain-English breakdown.
The short answer
| Form | What it is | When you complete it | Who sees it |
| OSHA 300 Log | A running log of every recordable work-related injury and illness at an establishment | Enter each case within 7 calendar days of learning it is recordable | Kept on site; employees, former employees and their representatives can request access |
| OSHA 301 Incident Report | Details about each recordable case: what happened, how, and the treatment | Within 7 calendar days of learning about the case | Kept on file; the injured employee or representative can request a copy |
| OSHA 300A Summary | Year-end totals from the 300 Log, plus average employees and hours worked | After the year ends; certified by a company executive | Posted Feb 1 to Apr 30; some establishments also submit it electronically |
OSHA Form 300: the log
The 300 Log is the master list. Each recordable case gets one line that includes the case number, the employee’s name (or “privacy case”), job title, date, location, a short description, and how serious the outcome was: death, days away from work, job transfer or restriction, or other recordable case. You also record the number of days away or restricted and the type of injury or illness.
Keep one log per establishment (a single physical location). Update it during the year, and if a case changes, for example from restricted work to days away, draw a line through the original entry and record the new information.
OSHA Form 301: the incident report
For every case on the 300 Log, you also need an incident report. Form 301 captures the story: who the employee is, what they were doing, what went wrong, what the injury was, and who treated it. You don’t have to use OSHA’s exact form. A workers’ compensation first report or an insurance form is fine if it contains the same information.
OSHA Form 300A: the annual summary
At the end of the year, you total up the 300 Log onto the 300A. It also records the annual average number of employees and total hours worked, which OSHA uses to calculate your injury rates.
- Complete it even if you had zero cases. A blank year is still a 300A with zeros.
- It must be certified by a company executive (an owner, an officer, or the highest-ranking official at the establishment, or that person’s supervisor).
- Post it where employees can see it every year from February 1 to April 30.
- Submit it electronically to OSHA by March 2 if your establishment meets the size and industry rules (see Article 3).
Remember: you post the 300A, not the 300 Log. The log contains individual employee information.
Who has to keep these records?
In general, employers with more than 10 employees must keep them, unless they’re in an industry that OSHA partially exempts as low hazard. Smaller employers and exempt industries still have to report fatalities and certain serious injuries to OSHA. Keep each year’s records for five years after the end of the calendar year they cover.
How the three forms work together
Say an employee cuts their hand and gets stitches. You decide the case is work-related and meets the recording criteria. You then add a line to the 300 Log and complete a 301 report, both within 7 calendar days. In January, all cases on the log are totaled on the 300A, which an executive certifies and you post from February 1.
| Join the webinar
Want to get your logs right the first time? Our webinar walks through the recording rules, the forms and the deadlines step by step. Register for “OSHA 300 Logs: Reporting & Recordkeeping Requirements for 2026”. |
Related reading: First Aid vs Medical Treatment: What Must You Record? • 10 Common OSHA 300 Log Mistakes.
This article is general information, not legal advice. OSHA updates its rules and industry lists from time to time, so confirm current requirements at osha.gov before you act.