Ask the Experts: Which Employers Must Use the OSHA 300 Log
Question: Which employers are required to maintain records of illnesses and injuries under the Occupational Safety and Health Administration’s (OSHA’s) recordkeeping and reporting regulations?
Answer: Employers that had more than 10 employees at any time during the last calendar year are generally required to prepare and maintain records of serious occupational injuries and illnesses using the OSHA 300 Log. OSHA provides a partial exemption from the recordkeeping requirements for employers who had ten or fewer employees at all times during the previous calendar year and employers in certain low-hazard industries.
To determine if your company is required to prepare and maintain OSHA records, you will need to find your industry’s North American Industry Classification System (NAICS) code number using one of these methods:
- Use the search feature on the U.S. Census Bureau NAICS main web page.
- View the most recent complete NAICS tables on the U.S. Census Bureau NAICS main web page. Select the two-digit sector code and a six-digit industry code to read its definition.
- Use an old SIC code to find your NAICS code using the detailed conversion tables on the U.S. Census Bureau Concordances page.
- Contact the nearest OSHA office or state agency for help.
Once you have identified your industry’s NAICS code, you can use the Partially Exempt Industries Table to determine if your industry is exempt from the recordkeeping rule.
Important: States with OSHA-approved plans may require employers to keep records for the state, even if employers are within an industry that is exempted from doing so under OSHA regulations.