Question: For federal Occupational Safety and Health Act reporting, if an injury occurred in 2016, but was reported to us in 2017, what year do we record the injury on the log of work related injuries and illnesses?

Answer: When an incident occurs, the OSHA Form 300 (Log of Work-Related Injuries and Illnesses) must be used to record specific details about what happened and how it happened. Each recordable injury or illness must be recorded on the Form 300 (and Form 301 Incident Report) within seven calendar days after the employer receives notice that the injury or illness occurred.

Although you may have received notice in 2017, the year the injury occurred does not change from the original date, so the reportable date for this injury would be 2016.

Be aware that disciplining an employee for late reporting could be problematic because some injuries and illnesses develop only after time. Subsequently, disciplining an employee for late reporting of an injury or illness could subject you to liability in light of the recent OSHA retaliation protections.