Reminder to Post Your OSHA 300A Summary

As 2025 draws to a close, employers required to keep OSHA records are reminded to complete Form 300A, the annual summary of work-related injuries and illnesses based on the 300 Log. Minor injuries treated only by first aid do not need to be included.

Exemptions

Two types of employers are partially exempt from recordkeeping requirements:

• Small Employer Exemption - Employers with 10 or fewer employees throughout the previous calendar year do not need to complete these forms.

• Low-Hazard Industry Exemption - Establishments in very specific low-hazard industries (Listed on §1904 Subpart B App A) are exempt from these record logs as well.

However, even if your company is usually exempt from OSHA's annual 300A summary (per one of the above exemptions), a severe work injury or illness (like death, inpatient hospitalization, amputation, or eye loss) immediately triggers mandatory OSHA reporting (8 hours for death, 24 hours for severe injuries) and requires recording on your OSHA Form 300 Log and 301 Incident Report for that specific incident, overriding standard exemptions. An injury makes you responsible for tracking it, regardless of typical exceptions.

Keep in mind that the Bureau of Labor Statistics (BLS) may still select an exempted employer to participate in an annual statistical survey.  Any employer who receives the BLS Survey of Occupational Injuries and Illnesses Form (notification sent by regular USPS mail) must complete and submit the form following the instructions provided in accordance with 29 CFR 1904.42.

Recordable Cases

Employers must record any work-related injury or illness that result in days away from work, restricted work, job transfer, medical treatment beyond first aid, loss of consciousness, a significant injury/illness diagnosed by a physician, or death.

Forms Needed:

• OSHA Form 300 (Log): Logs the injuries/illnesses.

• OSHA Form 301 (Incident Report): Detailed report for each case.

• OSHA Form 300A (Summary): Annual summary of injuries/illnesses.

Posting Requirements

The OSHA 300A Summary only - not the Log - must be posted by February 1st and remain posted through April 30th.  Even if there are no recordable injuries or illnesses in 2025, employers must still post the Summary with zeros in each column.  Prior to posting, a company executive must review and certify (authorized signature) the Summary indicating that the information is true and accurate.  The Summary must be posted in a conspicuous place or places where notices to employees are customarily posted.

Electronic Submission

Beginning January 2, 2026 covered employers may begin submitting calendar year 2025 injury and illness data through the Injury Tracking Application (ITA). The submission requirement is annual, and you must complete the submission of the previous year's injury and illness data by March 2 of each year. OSHA provides a comprehensive FAQ at: https://www.osha.gov/injuryreporting/faqs

If you are unsure how to handle your OSHA Form 300A Annual Summary, OSHA Form 300 Log and OSHA Form 301 reporting, contact ACS for assistance.