What is the OSHA Form 300?

OSHA Form 300 is a log that employers use to record serious work-related injuries and illnesses. It’s not just a checklist—it’s a legal document. The form tracks what happened, when it happened, and who was involved. It helps employers spot safety issues and shows OSHA that they’re staying on top of workplace incidents. If someone gets hurt or sick on the job and it’s serious enough, it usually goes on this form.

Who is required to fill out the OSHA Form 300?

Not every business has to fill it out. It mostly applies to companies with 11 or more employees in non-exempt industries like construction, manufacturing, or warehousing. Some smaller businesses and low-risk industries, like retail or education, might be exempt. But if OSHA shows up, you still need to have records ready if your industry is covered. And yes, part-time, seasonal, and temp workers count toward the employee total.

What types of injuries or illnesses must be recorded on the OSHA Form 300?

Only certain incidents make the list. You need to record injuries or illnesses that are work-related and serious enough to result in days off, job transfer, restricted work, or medical treatment beyond first aid. Things like fractures, loss of consciousness, or hearing loss count. So do diagnosed work-related illnesses like COVID-19, if the case meets OSHA’s criteria. Simple scrapes or stuff handled with a Band-Aid? That doesn’t go on the form.

When is the OSHA Form 300 due?

You don’t send in the form right away. You fill it out throughout the year as incidents happen. But you do need to post a summary of that data—called Form 300A—every year from February 1 to April 30. That summary goes somewhere visible, like a breakroom or near the time clock. Some employers also have to submit the info electronically by March 2, depending on company size and industry.

Gusto | Online Payroll Services, HR, and Benefits

Run payroll and benefits with Gusto

How long do employers need to keep OSHA Form 300 records?

You’ve got to keep the forms for five years. That includes the 300 log, the 300A summary, and the 301 incident reports. Even after the posting period ends, don’t toss them. OSHA can ask for them anytime within that five-year window. You’re also expected to update the log if new information comes up about an old case.

What’s the difference between OSHA Form 300 and Form 301?

Form 300 is the log—it lists every recordable case for the year. Form 301, on the other hand, gives more detail about each specific incident. Think of it like a follow-up. It covers what happened, how it happened, and info about the employee involved. You need both. Form 300 gives the overview. Form 301 tells the story behind each entry.

Gusto Editors

Gusto Editors

Gusto Editors, contributing authors on Gusto, provide actionable tips and expert advice on HR and payroll for successful business management.