Workplace safety · OSHA
OSHA Forms 300, 300A, and 301
How the three recordkeeping forms work together, which employers generally maintain them, and when electronic submission may be required.
Last reviewed: August 21, 2026United States · FederalPrimary-source reviewed
Three different functions: Form 300 is the log, Form 301 records incident detail, and Form 300A is the annual summary.
How the forms work together
- Form 300: a running log of recordable work-related injuries and illnesses.
- Form 301: a detailed incident report completed for each recordable case.
- Form 300A: an annual summary derived from the log, certified by a company executive and posted where employee notices are normally displayed.
Who generally keeps records
Many employers with more than 10 employees must maintain OSHA injury and illness records unless a partial industry exemption applies. Separate rules govern severe-event reporting and electronic submission, so exemption from routine recordkeeping should not be treated as exemption from every OSHA reporting duty.
Annual workflow
- Record qualifying cases promptly and maintain supporting Form 301 details.
- Review the log for completeness after year-end.
- Prepare and certify Form 300A.
- Post Form 300A from February 1 through April 30.
- Use OSHA's ITA Coverage Application to determine whether electronic submission is required. The deadline for timely submission of 2025 data was March 2, 2026; missed required submissions still must be filed.
Primary sources
This resource is provided for general educational purposes and does not constitute legal, tax, benefits, safety, or other professional advice. Requirements and individual circumstances vary. Confirm current rules with authoritative sources and qualified advisors.
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