Reminder to Post Your OSHA 300A Summary

For employers who are required to maintain work-related injury and illness records, it’s that time of year again.  Many, but not all, employers must complete the OSHA injury and illness recordkeeping forms on an ongoing basis. But minor injuries that are treated only by first aid don't need to be recorded. 

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 2023, 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.

OSHA can cite an employer who fails to post the OSHA 300A Summary as required. 

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.

Keep in mind that the Bureau of Labor Statistics (BLS) may still select exempted employers to participate in an annual statistical survey.  All employers who receive the BLS Survey of Occupational Injuries and Illnesses Form (employers would receive a notification in the mail) must promptly complete the form and return it following the instructions contained on the survey form in accordance with 29 CFR 1904.42.

COVID-19 Recordkeeping Requirements

OSHA requires employers to record all COVID-19 cases when a case is work-related, and the case meets recording criteria in 29 CFR 1904.7. Under OSHA’s recordkeeping requirements, coronavirus is a potentially recordable illness, and employers must report a case via the OSHA 300 Log for positive COVID-19 cases that meet the following criteria:

1.       The case is a confirmed case of COVID-19, meaning that the individual had at least one sample test positive for SARS-CoV-2, the virus that causes COVID-19;

2.       The case is work-related, meaning that an event or exposure in the work environment either caused or contributed to the resulting condition or significantly aggravated a pre-existing injury or illness; and

3.       The case results in death, days away from work, restricted work or transfer to another job, medical treatment beyond first aid, loss of consciousness, or in-patient hospitalization.

This means that COVID-19 differs from the flu: there is no obligation to record flu cases, even if it spreads through the workplace.  In other words, employers won’t record every COVID-19 case that appears in the workplace. But each case must be investigated for work-relatedness and then record it on the OSHA 300 Log when evidence of work-relatedness exists.  OSHA will judge employers based on the reasonableness of their investigation and the evidence available to them.  And because most confirmed COVID-19 cases will result in days away from work, the vast majority of work-related cases should be on the OSHA 300 Log

OSHA’s 2023 Electronic Reporting Final Rule

As OSHA continues to iron out the details of its new electronic reporting requirements, the final 2023 rule differs from the proposed rule, creating four different categories of reporting requirements:

Essentially, the new rule preserves the prior electronic reporting requirements and parameters but adds a new category of establishments that must report—those in industries on Subpart E Appendix B with 100 or more employees. For establishments that fall into multiple categories, e.g., over 250 employees subject to recordkeeping requirements and in an industry on Subpart E Appendix B, they must follow the most stringent reporting requirement. Like before, under the new rule, employers must complete electronic data submissions no later than March 2, 2024, and similar dates thereafter.

According to the new rule, establishments located in states that are covered federally by OSHA can determine if they are required to submit through OSHA's ITA coverage application website. Establishments covered by a state plan should directly contact their respective plan.

In reporting, employers must provide their company’s full legal name. For incident data from the 300 Log or 301 Report, employees must include the date, location, severity of injury or illness, and details about the worker injured and how the injury or illness occurred.  Employers, however, need not report a worker’s name or address or other personally identifiable information (PII).

If your establishment is required to submit this data, you must use OSHA’s Injury Tracking Application, or ITA, available at osha.gov/InjuryReporting

If you are unsure how to handle your OSHA Form 300A Annual Summary, OSHA Form 300 Log and OSHA Form 301 reporting, reach out to the knowledgeable team at ACS for help at clientservices@acs-safety.com.

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