Blog Post
Every February, small business owners face a critical OSHA compliance deadline: posting Form 300A in the workplace. This annual summary must remain visible from February 1st through April 30th, and for certain businesses, it must be submitted electronically to OSHA by March 2nd.
If you're managing a delivery fleet, warehouse, construction crew, or any business with employees, understanding Form 300A isn't optional—it's legally required. This guide walks you through every field, explains common mistakes, and shows you how to stay compliant without the headaches.
What is OSHA Form 300A?
Form 300A is the Annual Summary of work-related injuries and illnesses. Think of it as the executive summary of your workplace safety performance for the year.
Form 300A vs. Form 300 vs. Form 301
OSHA's recordkeeping system has three interconnected forms:
- Form 300 (Log of Work-Related Injuries and Illnesses): A running log throughout the year. Each recordable incident gets one row. This form stays in your files—you don't post it publicly.
- Form 301 (Injury and Illness Incident Report): A detailed report for each individual case. Contains employee information, incident details, and treatment received. One form per recordable incident. Also kept in files, not posted.
- Form 300A (Summary)*: The annual summary that *must be posted. It shows totals and calculated safety rates—no individual employee names appear here.
Key distinction: Form 300A is privacy-safe because it only shows aggregate numbers. Your employees see that there were 3 recordable incidents last year, but not who was injured or what happened.
Who Must Post Form 300A?
All employers with 11 or more employees in industries covered by OSHA recordkeeping must post Form 300A, with limited exceptions.
Posting requirement:
- Display from February 1 to April 30 each year
- Post in a conspicuous place where notices are customarily posted
- Must be visible to all employees
Who Must Submit Electronically?
Electronic submission to OSHA's Injury Tracking Application (ITA) is required for:
- 250+ employees (all covered industries): Submit Form 300A data annually
- 20-249 employees in designated high-hazard industries: Submit Form 300A data annually
- 100+ employees (newly covered industries): May require full Form 300/301 data submission
Electronic submission deadline: March 2nd (or next business day if it falls on a weekend)
High-hazard industries include construction, manufacturing, transportation, warehousing, and many others. Check OSHA's industry list if you're unsure.
Field-by-Field Walkthrough
Form 300A has three main sections: establishment information, employment data, and injury/illness counts. Let's walk through every field.
Section 1: Establishment Information
These fields identify your business and the time period covered.
#### Year
Enter the 2-digit year for the reporting period (e.g., "24" for 2024). The form shows "20__" pre-printed, so you only fill in the last two digits.
Why it matters: Form 300A covers a calendar year (January 1 - December 31). If you post the wrong year, you're not compliant.
#### Establishment Name
The official name of your business location.
For single-location businesses: Use your company name.
For multi-location businesses: Use the specific establishment name. Each physical location must track and post separately. If you operate three warehouses, each one needs its own Form 300A.
Example:
- Company Name: "Speedy Delivery Services LLC"
- Establishment Name: "Speedy Delivery Services - Oakland Warehouse"
#### Address (Street, City, State, ZIP)
The physical address where employees report to work.
Critical: Must be a physical address, not a P.O. Box. This is where inspectors would visit.
#### Industry Description
A brief description of your primary business activity.
Examples:
- "Courier and Messenger Services"
- "General Warehousing and Storage"
- "Residential Building Construction"
- "Automotive Parts Manufacturing"
Be specific. "Delivery" isn't enough—specify what you deliver and how.
#### NAICS Code
The North American Industry Classification System code for your industry. This is a 6-digit code that categorizes business activities.
Common codes for small businesses:
- 492110 - Couriers and Express Delivery Services (e.g., Amazon DSP)
- 493110 - General Warehousing and Storage
- 484110 - General Freight Trucking, Local
- 236220 - Commercial and Institutional Building Construction
Where to find your NAICS code:
1. Check your business insurance documents
2. Search the NAICS lookup tool
3. Ask your accountant—it's on your tax filings
Why it matters: OSHA uses NAICS codes to identify high-hazard industries and determine electronic reporting requirements. Wrong code = wrong reporting obligations.
Section 2: Employment Data
This section quantifies your workforce size and hours worked.
#### Annual Average Number of Employees
The average number of employees during the calendar year, including all employees: full-time, part-time, seasonal, and temporary.
How to calculate:
1. For each month, add up total employees on all payrolls
2. Sum the 12 monthly totals
3. Divide by 12
Example:
- January: 45 employees
- February: 48 employees
- March: 52 employees
- ...
- December: 47 employees
- Total across 12 months: 582 employees
- Annual average: 582 ÷ 12 = 48.5 employees
Round to one decimal place.
Common mistake: Don't use your peak headcount or current headcount. You must average across the entire year. Many small businesses have seasonal fluctuations—delivery companies surge during holidays, construction slows in winter. The average smooths these variations.
#### Total Hours Worked by All Employees Last Year
The actual hours worked by all employees during the year. This includes overtime but excludes vacation, sick leave, holidays, and other non-work time.
How to calculate:
Option 1: Actual hours from payroll (most accurate)
- Export total hours from your payroll system for the year
- Include regular time and overtime
- Exclude paid time off, holidays, bereavement leave, etc.
Option 2: Estimate from full-time equivalents (if you don't have precise records)
```
Total hours ≈ Annual average employees × 2,000 hours
```
Where 2,000 = 40 hours/week × 50 weeks (accounting for 2 weeks vacation/holidays)
Example with actual data:
- 180 employees on average
- Payroll shows 367,200 hours worked (including overtime)
- Enter: 367,200
Example with estimation:
- 48.5 employees on average
- Estimated: 48.5 × 2,000 = 97,000 hours
- Enter: 97,000
Why it matters: Total hours worked is the denominator in TRIR and DART calculations (explained below). Understating hours makes your rates artificially high; overstating makes them artificially low. OSHA may audit this figure, so keep supporting documentation.
Section 3: Injury and Illness Counts
This section summarizes all recordable incidents from your Form 300 log.
#### Total Number of Deaths
Count of employees who died from work-related injuries or illnesses during the year.
Hopefully, this is 0 for your establishment. If not, each death must be reported to OSHA within 8 hours and recorded on Form 300.
#### Total Number of Cases with Days Away from Work
Count of recordable cases where the employee missed one or more days of work (not counting the day of injury).
Example: Driver slips on ice in the parking lot before their shift, fractures their wrist, and is out for 6 weeks. This is 1 case with days away from work.
Important:* You're counting cases here, not days. If you had 3 incidents that resulted in time off work, enter *3—even if one employee missed 2 days and another missed 60 days.
#### Total Number of Cases with Job Transfer or Restriction
Count of recordable cases where the employee:
- Was restricted from performing their routine job functions, OR
- Was transferred to another job, OR
- Had their work hours reduced due to the injury/illness
Example: Warehouse worker injures their back lifting a package. Doctor clears them to return to work but says "no lifting over 20 pounds for 4 weeks." They're assigned to scanning/sorting duties instead of loading. This is 1 case with job restriction.
#### Total Number of Other Recordable Cases
Count of recordable cases that didn't result in death, days away, or job restriction—but were still recordable.
Example: Employee gets a minor cut requiring 3 stitches at urgent care. Returns to work the next day with no restrictions. Medical treatment (stitches) makes it recordable, but there were no days away or restrictions. This goes in "Other Recordable Cases."
#### Total Number of Days Away from Work
Sum of calendar days employees were away from work due to recordable injuries/illnesses.
Counting rules:
- Start counting the day after the injury/illness
- Count all calendar days (including weekends, holidays, vacation days)
- Stop counting when the employee returns to work
- Cap at 180 days for any single case
Example:
- Case 1: Employee out 3 days
- Case 2: Employee out 42 days
- Case 3: Employee out 8 days
- Total days away: 3 + 42 + 8 = 53 days
Common mistake:* Some employers only count workdays. Wrong. Count *every calendar day the employee is unable to work, regardless of whether it's a scheduled workday.
#### Total Number of Days of Job Transfer or Restriction
Sum of calendar days employees were on restricted duty or temporary job transfer.
Uses the same counting rules as days away: start the day after injury, count all calendar days, cap at 180 days per case.
Example: Employee has lifting restriction for 4 weeks.
- 4 weeks = 28 days
- Enter: 28
Section 4: Injury and Illness Types
Break down your recordable cases by category. These numbers should add up to your total recordable cases.
#### Total Number of Injuries
Cases involving physical harm caused by acute events. This is the most common category.
Examples:
- Cuts, lacerations
- Fractures, broken bones
- Sprains, strains, torn muscles
- Burns
- Bruises, contusions
- Puncture wounds
Not injuries: Occupational illnesses like hearing loss, respiratory conditions, or carpal tunnel syndrome.
#### Total Number of Skin Disorders
Cases involving skin conditions caused by work exposures.
Examples:
- Contact dermatitis (skin irritation from chemicals)
- Chemical burns
- Allergic reactions to substances at work
- Oil acne
- Skin infections from work environment
Common in: Manufacturing, cleaning services, food service, healthcare
#### Total Number of Respiratory Conditions
Cases involving breathing illnesses caused by work exposures.
Examples:
- Occupational asthma
- Chemical pneumonitis
- Silicosis (from silica dust)
- Chronic obstructive pulmonary disease (COPD) from workplace exposures
- COVID-19 (if work-related)
Note: COVID-19 is only recordable if there's evidence the employee contracted it at work. See OSHA's COVID-19 guidance.
#### Total Number of Poisonings
Cases involving systemic harm from toxic substances.
Examples:
- Carbon monoxide poisoning
- Lead poisoning
- Chemical exposures causing systemic effects (not just skin irritation)
- Pesticide exposure
Common in: Warehouses with forklifts (carbon monoxide), manufacturing, agriculture, painting/coating operations
#### Total Number of Hearing Loss Cases
Cases where work-related noise exposure caused a Standard Threshold Shift (STS) in hearing.
What's a Standard Threshold Shift? A change in hearing threshold of 10 decibels or more (averaged across 2000, 3000, and 4000 Hz) in one or both ears, compared to baseline audiogram.
Common in: Manufacturing, construction, transportation, airports, warehouses with loud equipment
Special rule:* Hearing loss cases are only recorded when the STS is *work-related and results in total hearing level of 25 dB or more above audiometric zero in the affected ear(s).
#### Total Number of All Other Illnesses
Cases involving illnesses not covered by the above categories.
Examples:
- Carpal tunnel syndrome
- Tendonitis
- Musculoskeletal disorders from repetitive motions
- Heat stress
- Hypothermia
- Bloodborne infectious diseases (hepatitis B, HIV from needlestick)
- Chronic illnesses from workplace exposures
Section 5: Safety Rate Calculations
Form 300A requires two calculated rates that allow comparison across different-sized businesses and industries.
#### Total Recordable Incident Rate (TRIR)
The number of recordable injuries and illnesses per 100 full-time equivalent employees.
Formula:
```
TRIR = (Total recordable cases × 200,000) / Total hours worked
```
Where 200,000 comes from: Base hours for 100 employees working 40 hours/week for 50 weeks.
- 100 employees × 40 hours × 50 weeks = 200,000 hours
Example calculation:
- Total recordable cases: 5
- Total hours worked: 367,200
- TRIR = (5 × 200,000) / 367,200 = 1,000,000 / 367,200 = 2.72
What's a good TRIR? It depends on your industry and the kind of work you do. If you want a benchmark, look up your industry’s published averages (BLS/OSHA resources) and compare year over year within your own operation. Treat the rate as a signal, not a verdict.
#### Days Away, Restricted, or Transfer Rate (DART)
The rate of serious incidents—those resulting in days away from work, job restriction, or job transfer—per 100 full-time equivalent employees.
Formula:
```
DART = (Cases with days away/restricted/transfer × 200,000) / Total hours worked
```
Example calculation:
- Cases with days away: 2
- Cases with job restriction: 1
- Cases with transfer: 0
- Total DART cases: 2 + 1 = 3
- Total hours worked: 367,200
- DART = (3 × 200,000) / 367,200 = 600,000 / 367,200 = 1.63
Why DART matters more than TRIR: DART focuses on severity, not just frequency. A company with many minor recordable incidents (stitches, minor burns) might have a high TRIR but low DART. A company with fewer but more serious incidents will have a high DART.
DART can be a scrutiny signal because it focuses on severity. Higher-than-expected rates can trigger internal questions (and sometimes external ones), especially if your records aren’t consistent.
Section 6: Certification Signature
The completed Form 300A must be certified by a company executive.
Who can sign:
- Owner of the company
- Officer of the corporation
- Highest ranking official at the establishment
The signature certifies:
1. You examined the Form 300 log
2. You reasonably believe the annual summary is correct and complete
3. You're aware that submitting false information is subject to penalties
This is serious. Don’t sign unless you’ve actually reviewed the underlying Form 300 log. Penalties for false statements and recordkeeping violations can be significant and change over time. Not legal advice.
Common Mistakes (And How to Avoid Them)
Mistake 1: Missing Annual Average Employees
The problem: Many small businesses leave this field blank or enter their current headcount instead of calculating the true annual average.
Why it matters: Without annual average employees, you can't verify your electronic reporting obligations (some thresholds are based on employee count). It also looks incomplete to OSHA inspectors.
How to avoid: Set a recurring task in January each year: pull employee counts from payroll for all 12 months of the prior year, sum them, divide by 12. Takes 15 minutes.
Mistake 2: Wrong Total Hours Calculation
The problem: Employers either guess wildly or include paid time off, inflating the hours.
Common errors:
- Including vacation days, holidays, sick leave (inflates hours)
- Forgetting to include part-time and temporary workers (understates hours)
- Using a generic "2,000 hours per employee" formula without considering overtime or part-time schedules
Why it matters: Total hours worked is the denominator in TRIR and DART calculations. If your hours are wrong, your rates are wrong. OSHA may request payroll documentation to verify.
How to avoid: Pull actual hours from payroll. Most systems have a year-end report showing total hours worked. Use that number. If your payroll system can't provide this, work with your accountant or payroll provider to get it.
Mistake 3: Misclassifying Cases
The problem: Treating first-aid-only incidents as recordable, or failing to record incidents that should be recorded.
Don’t guess: The goal is accuracy and consistency. If you’re unsure, re-check the primary rule (29 CFR 1904) or consult a qualified professional. Not legal advice.
Common misclassifications:
| Incident | Recordable? | Why |
|----------|-------------|-----|
| Cut requiring 3 stitches | Yes | Stitches = medical treatment beyond first aid |
| Cut bandaged with butterfly closures | No | Butterfly closures = first aid |
| Employee takes ibuprofen from first aid kit | No | OTC medication at normal strength = first aid |
| Employee prescribed prescription-strength ibuprofen (800mg) | Yes | Prescription medication = medical treatment |
| Ice pack for twisted ankle, back to work next day | No | Ice pack = first aid, no days away or restrictions |
| Twisted ankle, doctor says "stay off it for 3 days" | Yes | Days away = recordable |
How to avoid: Use OSHA's recordability flowchart (available on OSHA.gov). When an incident occurs, walk through the flowchart step by step. Document your reasoning.
Mistake 4: Posting Late or Not at All
The problem: Form 300A must be posted by February 1st and remain posted until April 30th. Some employers forget, post late, or take it down early.
Why it matters: Failure to post can be a standalone violation, even if your Form 300A is otherwise accurate.
How to avoid: Set recurring reminders:
- January 15: Finalize Form 300A for prior year
- February 1: Post Form 300A in workplace
- March 2: Submit electronically to ITA (if required)
- May 1: Remove Form 300A from posting (can file away)
Mistake 5: Failing to Submit Electronically
The problem: Employers who meet the size/industry thresholds must submit Form 300A data to OSHA's ITA portal by March 2nd. Many small businesses don't realize they're required to submit.
Who must submit:
- 250+ employees: Always required
- 20-249 employees in high-hazard industries: Required
- Check OSHA's ITA website for the complete list of covered industries
Why it matters: Failure to submit is a separate violation from recordkeeping errors. You can have perfect records but still get fined for not submitting.
How to avoid:
1. Determine if you're required to submit (check OSHA's ITA requirements page)
2. Register for an ITA account in January
3. Submit by March 2nd deadline
4. Save confirmation email as proof of submission
Mistake 6: No Supporting Documentation
The problem: Employers complete Form 300A but don't maintain the underlying Form 300 log and Form 301 incident reports.
Why it matters: OSHA can request your Form 300 log and Form 301 reports during an inspection. If you can't produce them, you're in violation—even if your Form 300A is correct.
Retention requirements:
- Form 300 log: 5 years
- Form 301 incident reports: 5 years
- Form 300A summaries: 5 years
How to avoid: Create a digital folder structure:
```
OSHA Records/
2024/
Form_300_Log_2024.pdf
Form_300A_Summary_2024.pdf
Incident Reports/
301_Case_01.pdf
301_Case_02.pdf
...
2023/
[same structure]
```
Scan paper documents. Back up to cloud storage. Set a reminder to retain for 5 full years after the year ends.
Mistake 7: Inconsistent Data Across Forms
The problem: Form 300A shows 5 total recordable cases, but the Form 300 log only has 4 rows. Or the days away don't add up.
Why it matters: OSHA inspectors cross-check. Inconsistencies trigger deeper audits and questions about other errors.
How to avoid: Before certifying Form 300A:
1. Print your Form 300 log
2. Manually count cases by category
3. Sum days away and days restricted
4. Verify these match Form 300A totals
5. If they don't match, investigate why
Use a checklist. Don't rush.
Screenshots and Examples
Many employers use the official OSHA Form 300A PDF. Here’s what a completed Form 300A can look like (example data):
Establishment Information:
- Year: 24 (for 2024)
- Establishment Name: Speedy Delivery Services - Oakland Warehouse
- Address: 1234 Industrial Pkwy, Oakland, CA 94621
- Industry: Couriers and Express Delivery Services
- NAICS: 492110
Employment Data:
- Annual Average Employees: 48.5
- Total Hours Worked: 97,000
Injury/Illness Summary:
- Deaths: 0
- Cases with Days Away: 2
- Cases with Job Restriction: 1
- Other Recordable Cases: 2
- Total Days Away: 53
- Total Days Restricted: 28
Injury/Illness Types:
- Injuries: 5
- Skin Disorders: 0
- Respiratory Conditions: 0
- Poisonings: 0
- Hearing Loss: 0
- Other Illnesses: 0
Safety Rates:
- TRIR: (5 × 200,000) / 97,000 = 10.31
- DART: (3 × 200,000) / 97,000 = 6.19
Interpretation: Higher rates can signal a safety problem worth investigating. Compare year over year in your own operation, and use external benchmarks carefully.
If Your Inputs Are Messy (The Reality for Small Operators)
Filling out Form 300A manually is error-prone, especially the calculations. If you've got scattered incident records—texts from supervisors, workers comp claims, email reports—pulling them together into OSHA-compliant forms is tedious.
This is the workflow we’re building:
1. Upload your incident documents (emails, texts, workers comp PDFs, spreadsheets—whatever you have)
2. Extract incident facts and flag missing details
3. You review and confirm everything (no blind submission)
4. Generate outputs like Form 300A and ITA-ready files if you need them
No magic. Just fewer handoffs and fewer “January rebuild” surprises.
Join the waitlist at SmallBizAutomations.com (not legal advice)
Potential fit if you’re:
- A small operator with scattered incident notes (texts/emails/work comp PDFs)
- Trying to create a clean 300A summary without a dedicated HR/safety team
Key Takeaways
Form 300A requirements:
- Post by February 1st, keep posted until April 30th
- Some employers must submit electronically via OSHA’s ITA (requirements change—check the current rule and your industry)
- Must be signed by a company executive
- Retain for 5 years along with Form 300 log and Form 301 reports
Most common mistakes:
1. Wrong annual average employees (use true 12-month average, not current headcount)
2. Wrong total hours (use actual payroll hours, not estimates)
3. Misclassifying incidents (use the decision tree and document your reasoning)
4. Missing electronic submission deadline
5. No supporting documentation
Safety rate benchmarks:
- Compare your TRIR and DART to industry averages
- Higher rates can attract questions; use rates to track improvement year-over-year
Next steps:
1. Pull your 2024 incident records
2. Complete Form 300A by January 31st
3. Post by February 1st
4. Submit to ITA by March 2nd (if required)
5. Set reminders for 2026 cycle
Staying OSHA compliant doesn't have to be painful. With the right tools and knowledge, you can knock out Form 300A in under an hour and get back to running your business.
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