The three forms serve different parts of the federal recordkeeping system
For employers and establishments covered by the federal OSHA recordkeeping rule, Form 301 or an equivalent incident report captures detailed information about a recordable case, Form 300 is the log used to classify and track recordable injuries and illnesses, and Form 300A is the annual summary that an authorized company executive certifies and that covered establishments post for the required period. Separate rules address severe-event reporting, privacy cases, retention, updates, employee access, and electronic submission for establishments meeting current criteria. Coverage and exemptions require the actual employer, establishment, industry, size, and jurisdiction. Approved State Plans can have their own requirements and systems. Workers' compensation decisions do not decide OSHA recordability by themselves. The employer retains all determinations, certifications, reports, and submissions.
Use Part 1904, OSHA's overview, and current forms and instructions
The controlling federal starting point is 29 CFR Part 1904. OSHA's recordkeeping page links to the rule, forms, instructions, reporting information, severe-injury material, electronic submission resources, and interpretation help. The forms page provides the current OSHA 300 Log, OSHA 301 Incident Report, OSHA 300A Summary, and instructions. Use the current text for coverage, exemptions, establishment treatment, work relationship, general recording criteria, classification, privacy, retention, updating, posting, reporting, and access. Check the applicable State Plan for state requirements. An OSHA FAQ, interpretation, or guidance page can clarify an issue but should be used within its date and context. Do not use a template vendor's summary as the only authority for a consequential employer decision.
Organize the recordkeeping process
Use the establishment list and current source material to assign each decision; keep sensitive case information in the authorized process.
- Identify each establishment and check size and industry criteria.
- Assign the person who gathers facts and the person who reviews cases.
- Use the current OSHA forms and Part 1904 instructions.
- Keep case updates and privacy-case handling in the process.
- Plan the annual review, summary certification and posting.
- Check electronic submission and serious-event reporting separately.
Electronic reporting has separate criteria
OSHA's current ITA coverage tool distinguishes submission of 300A data from submission of 300 and 301 data. Establishment size and NAICS industry matter. Covered establishments submit by March 2 following the data year. Use the official coverage tool for your establishment instead of assuming that keeping a log automatically means every form must be submitted.
Establishments, temporary workers, privacy, and medical facts create difficult cases
Remote workers, short-term establishments, multiple business units, common ownership, changing industry codes, and shared worksites can complicate establishment mapping. Temporary workers require attention to supervision and work relationship. Travel status, work-from-home events, parking areas, voluntary recreation, symptoms, aggravation, and preexisting conditions can require fact-specific analysis. Privacy cases have special handling. A medical provider's information may be necessary, but unnecessary medical detail should not be widely stored. Days away and restrictions can change after the initial entry. Fatalities, in-patient hospitalizations, amputations, and losses of an eye have separate reporting rules and deadlines under federal OSHA, with State Plan variations possible. These issues deserve current source review and appropriate legal or medical advice rather than a simplistic decision tree.
An example to make it concrete
Illustrative example: A company may keep injury logs at several facilities while electronic submission requirements differ between those establishments. Review the actual employee counts and industry categories for each one.
Assign the next recordkeeping decision
Map who gathers facts, reviews cases and makes employer decisions for each establishment. Keep annual record review, severe-event reporting and electronic submission as separate workstreams. Use nonsensitive process details when requesting help.