Two different rules get confused here. If you had 10 or fewer employees all last year, you are exempt from keeping the OSHA injury logs, but every employer of any size still has to phone OSHA fast when a worker is killed, hospitalized, or loses a limb or an eye. The logs are the routine paperwork; the reporting is the emergency call. Getting the reporting deadlines wrong is its own violation, so know both. This is federal OSHA in 2026, and reporting can differ in state-plan states.
The small-employer exemption for logs
If your company had 10 or fewer employees at all times during the previous calendar year, you are partially exempt from the routine injury and illness logs (Forms 300, 300A, and 301). Two things to get right:
- It is company-wide, not per site. The count is your peak employment across the whole business last year, not how many are on one job.
- Construction is not a low-hazard exempt industry. Some industries are exempt regardless of size, but construction is not one of them. For a contractor, size is the only exemption available.
Even if you are exempt from the logs, OSHA or the Bureau of Labor Statistics can request records in writing and you have to start keeping them. And the reporting rules below still apply to you, exemption or not.
The three logs, if you have 11 or more
Once you are over the threshold, you keep three forms:
- OSHA 300, the Log of Work-Related Injuries and Illnesses. A running record of every recordable injury and illness. Each one has to be entered within 7 calendar days of learning about it.
- OSHA 301, the Incident Report. A detailed report for each 300 entry.
- OSHA 300A, the Annual Summary. A certified summary of the year's 300 log. It gets posted where workers can see it from February 1 to April 30 each year, even if there were zero injuries, and covered employers submit it electronically to OSHA through the Injury Tracking Application.
Keep the 300, 301, and 300A for 5 years. Whether you have to submit electronically, and which forms, depends on your size and industry, so confirm the current thresholds at osha.gov.
What counts as "recordable"
Not every scrape goes on the log. A case is generally recordable if it is work-related and results in one of these:
- Death
- Days away from work
- Restricted work or job transfer
- Medical treatment beyond first aid
- Loss of consciousness, or a significant injury or illness diagnosed by a physician
First aid only, a bandage and back to work, generally does not go on the log. The line between first aid and medical treatment is defined by OSHA, so check it rather than guess.
Reporting a fatality or severe injury (every employer)
This is the part no one is exempt from. Regardless of size, and even if you never keep a log, you must report certain events to OSHA:
- A work-related fatality: within 8 hours of learning of the death. This applies if the death occurs within 30 days of the incident.
- An in-patient hospitalization: within 24 hours. This applies if the hospitalization happens within 24 hours of the incident. Being kept only for observation or diagnostic tests does not count.
- An amputation: within 24 hours.
- The loss of an eye: within 24 hours.
Report it by calling the nearest OSHA area office, calling the 24-hour hotline at 1-800-321-OSHA (1-800-321-6742), or filing online at osha.gov. Make the call. A missed report on top of a serious injury turns a bad day into a bad day plus a citation.
Common questions
Am I exempt from OSHA recordkeeping if I have fewer than 10 employees?
If your company had 10 or fewer employees at all times during the previous calendar year, you are exempt from keeping the routine OSHA 300, 300A, and 301 logs. The count is company-wide, not per job site, and construction does not get the separate low-hazard exemption, so size is your only route out. You still have to report fatalities and severe injuries, and OSHA can request records in writing.
What are the OSHA 300, 301, and 300A forms?
The 300 is a running log of recordable work injuries and illnesses, the 301 is a detailed report for each case, and the 300A is the certified annual summary you post for workers. Employers with 11 or more employees, in non-exempt industries like construction, keep all three and retain them for 5 years. The 300A gets posted from February 1 to April 30 each year, even if there were no injuries.
How quickly do I have to report a death or hospitalization to OSHA?
Report a work-related fatality within 8 hours and an in-patient hospitalization, amputation, or loss of an eye within 24 hours, in 2026. The fatality rule applies if death occurs within 30 days of the incident; the hospitalization rule applies if it happens within 24 hours of the incident, and observation-only stays do not count. Call 1-800-321-OSHA or the nearest area office. Verify the current deadlines at osha.gov.
Does every workplace injury go on the OSHA 300 log?
No. Only work-related cases that go beyond first aid are recordable: death, days away, restricted or transferred work, medical treatment beyond first aid, loss of consciousness, or a significant diagnosed injury or illness. A cut you clean and bandage before going back to work is usually first aid and does not go on the log. OSHA defines the first-aid line specifically, so check it rather than guess.
When do I post the OSHA 300A summary?
Post the OSHA 300A annual summary where workers can see it from February 1 to April 30 each year, and keep it up the whole time. You post it even if there were zero recordable injuries that year. Covered employers also submit the 300A electronically to OSHA through the Injury Tracking Application; whether you have to depends on your size and industry.
The honest bit
- The 10-employee exemption, the 7-day and 5-year rules, the February 1 to April 30 posting window, and the 8-hour and 24-hour reporting deadlines are federal OSHA in 2026. Verify current requirements at osha.gov.
- About 22 states run their own OSHA program, and their reporting rules and electronic-submission requirements can differ. See Working in Your State.
- This is general guidance, not legal advice. The recordable-versus-first-aid line and the electronic-submission thresholds are detailed, so confirm the specifics before you rely on them.
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Keep reading
Templates you might need
Sources
- 29 CFR Part 1904 - Recording and Reporting Occupational Injuries and Illnesses · The OSHA 300 log, recording criteria and the fatality and hospitalization reporting deadlines
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