OSHA 300. 300A. 301.The recordkeepingevery construction site needs.
A 2026 reference for OSHA recordkeeping under 29 CFR 1904. Recordable criteria, the Form 300 / 300A / 301 split, ITA submission, retention, and the penalties most construction employers underestimate.
OSHA recordkeeping under 29 CFR 1904 requires construction employers with more than ten employees to log every work-related injury or illness meeting the recordable criteria on Form 300 within seven calendar days, complete a Form 301 incident report for each case, post the Form 300A summary in the workplace from February 1 through April 30, and submit 300A data electronically through the OSHA Injury Tracking Application by March 2 if the establishment has 20 or more employees. All records must be retained for five years.
The four artifacts of OSHA recordkeeping
Three paper forms plus one electronic submission. Construction sites confuse them constantly because Form 300 and Form 301 are completed in the same window but serve different purposes. The 300A is the only one that gets posted; the ITA upload is the only one that goes to OSHA directly.
Form 300
29 CFR 1904.7Log of Work-Related Injuries and Illnesses
- When used
- Running log throughout the calendar year
- Who fills it out
- Employer (typically safety manager or designee)
- Deadline
- Within 7 calendar days of learning about each case
Form 300A
29 CFR 1904.32Summary of Work-Related Injuries and Illnesses
- When used
- Year-end aggregate, posted in workplace
- Who fills it out
- Company executive certifies; posted by employer
- Deadline
- Posted February 1 through April 30 each year
Form 301
29 CFR 1904.29Injury and Illness Incident Report
- When used
- One per recordable case, detailed narrative
- Who fills it out
- Employer or designee, per case logged on 300
- Deadline
- Within 7 calendar days of learning about each case
ITA Submission
29 CFR 1904.41Electronic Injury Tracking Application
- When used
- Annual electronic data submission
- Who fills it out
- Employer or designated submitter via osha.gov
- Deadline
- By March 2 each year (Form 300A data)
Recordable injury criteria (29 CFR 1904.7)
Any ONE of the six triggers makes the case recordable. First aid is a closed list under 1904.7(b)(5)(ii). If the treatment is not on the list, the case is medical treatment and is recordable.
| Trigger or treatment | Recordable? | Note |
|---|---|---|
| Death | YES | Always recordable. Also triggers 8-hour fatality report under 1904.39. |
| Days away from work | YES | At least one full calendar day after the day of injury. |
| Restricted work or job transfer | YES | Limited duties or different job per health care professional recommendation. |
| Medical treatment beyond first aid | YES | Anything not on the closed list in 29 CFR 1904.7(b)(5)(ii). |
| Loss of consciousness | YES | Even momentary loss of consciousness is recordable. |
| Significant diagnosis by health care professional | YES | Punctured eardrum, fractured tooth, cancer, chronic disease, etc. |
| Prescription medication (single dose at clinic) | YES | Any prescription medication counts as medical treatment, even one dose. |
| Bandage or gauze pad applied | NO | Listed first aid under 1904.7(b)(5)(ii)(B). |
| Non-prescription medication at non-prescription strength | NO | Listed first aid. If prescription-strength is given, becomes medical treatment. |
| Tetanus immunization (alone) | NO | Listed first aid. Other immunizations may be medical treatment. |
| Hot or cold therapy | NO | Listed first aid. Includes ice packs and heat pads. |
How to fill out the OSHA 300 log
Five steps. The first two are classification decisions. The last three are paperwork.
- 1
Confirm the case is work-related
Apply the 29 CFR 1904.5 work-relatedness test.
An injury or illness is work-related if an event or exposure in the work environment either caused or contributed to the condition, or significantly aggravated a pre-existing condition. The work environment includes any location where employees are working as a condition of employment. Travel between job sites counts; travel from home to a single permanent workplace does not. Document the determination either way.
- 2
Apply the recordable criteria
Check the case against 29 CFR 1904.7.
The case is recordable if it resulted in any of: death, days away from work, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness, or a significant diagnosis by a licensed health care professional. If only first aid was provided and none of the other triggers apply, the case is NOT recordable. The first-aid list in 1904.7(b)(5)(ii) is a closed list — anything not on it counts as medical treatment.
- 3
Log the case on Form 300
Add one line per case within 7 calendar days.
Record case number, employee name, job title, date of injury or onset, location, and description of the injury or illness and the part of body affected. Mark exactly one outcome column: G (death), H (days away from work), I (job transfer or restriction), or J (other recordable case). Fill in column K (days away count) and column L (days of restricted or transferred work) where applicable.
- 4
Complete Form 301 for each case
Capture the narrative detail of how it happened.
Form 301 collects the information that Form 300 summarizes: employee identifying data, treating health care professional and facility, time and location of the incident, what the employee was doing immediately before the incident, what happened, the nature of the injury or illness, and the object or substance that directly harmed the employee. Complete within 7 calendar days of learning of the case.
- 5
Roll up Form 300A and submit electronically
Year-end summary, posting, and ITA upload.
At year-end, total each column on Form 300 and transfer to Form 300A. A company executive must certify the summary. Post in a visible workplace location from February 1 through April 30 of the following year. Construction establishments with 20 or more employees at any point during the prior year must submit 300A data electronically via the OSHA Injury Tracking Application by March 2. Larger employers in designated high-hazard industries also submit Forms 300 and 301 case data.
A mid-size GC with 75 employees experiences four incidents during 2026. Each one runs through the recordability test, gets logged on Form 300 with a single outcome column, gets a corresponding Form 301, and rolls up to the year-end 300A.
Laborer scrapes shin against rebar. Medic applies bandage and ibuprofen at non-prescription strength. Employee returns to full duty same day. No Form 300 entry. Internal incident log only.
Carpenter receives prescription antibiotic for a puncture wound. Returns to full duty. Form 300 column J (other recordable case). Form 301 completed within 7 days.
Iron worker on lifting restriction for 5 days per physician. Form 300 column I (job transfer or restriction). Column L day count = 5. Counts in DART, not LTIR.
Electrician misses 12 calendar days after a fall. Form 300 column H (days away from work). Column K day count = 12. Counts in DART AND LTIR.
Year-end Form 300A totals: three recordable cases (columns H + I + J), zero deaths, one days-away case, one restricted case, one other recordable, 12 days-away total, 5 days-restricted total. Posted in the workplace from February 1 through April 30, 2027. 300A data submitted electronically via the OSHA ITA by March 2, 2027 because the establishment has more than 20 employees.
Form 300 vs 300A vs 301
The three paper forms answer different questions. Use this when an auditor asks for documentation or when an executive needs to certify the year-end summary.
| Attribute | Form 300 | Form 300A | Form 301 |
|---|---|---|---|
| Purpose | Per-case running log | Annual summary | Per-case incident detail |
| When created | Throughout the year as cases occur | At year-end from 300 totals | Within 7 days of each case |
| What it captures | Case number, employee, outcome | Column totals + establishment data | Narrative: what happened, how |
| Posting requirement | Made available on request | Posted Feb 1 to April 30 | Confidential, not posted |
| Certification | No formal certification | Company executive must certify | Completed by employer or designee |
| Electronic submission | Required for 100+ employees in designated industries | Required for 20+ employees in construction | Required for 100+ employees in designated industries |
| Retention period | 5 years after the covered year | 5 years after the covered year | 5 years after the covered year |
Six mistakes that trigger OSHA citations
Recordkeeping citations are common because the rules look procedural and most contractors treat them as such. Each of these mistakes shows up repeatedly in OSHA inspection histories.
- 01
Counting every doctor visit as recordable
A doctor visit is not automatically recordable. If the visit ends with only first-aid measures from the 1904.7(b)(5)(ii) list (a tetanus shot, a bandage, an over-the-counter medication, irrigation of an eye), the case is NOT recordable regardless of who provided the care. The trigger is the treatment, not the provider.
- 02
Missing the 7-day deadline for new cases
29 CFR 1904.29(b)(3) requires the case to be entered on Form 300 and Form 301 within 7 calendar days of the employer learning about it. Backdating logs at year-end is a recurring source of recordkeeping citations. The discovery date, not the incident date, starts the clock.
- 03
Posting 300A late or in the wrong location
Form 300A must be posted in a conspicuous place in each establishment where notices to employees are customarily posted, from February 1 through April 30. Posting it only on a company intranet, or only in a corporate office, does not satisfy the requirement for a job-site establishment.
- 04
Recording subcontractor or staffing-agency worker injuries on the wrong log
Under 29 CFR 1904.31, the employer who supervises the day-to-day work records the case. For a staffing agency worker supervised by the host contractor, the host contractor records the case on its own 300 log. The case is never recorded on both employers logs.
- 05
Failing to submit 300A through the Injury Tracking Application
A construction establishment with 20 or more employees during the prior year must submit Form 300A data electronically via the OSHA ITA by March 2 each year. Posting the paper 300A in the break room does not satisfy the electronic submission requirement. The two are independent obligations.
- 06
Missing the 8-hour and 24-hour reporting deadlines for severe incidents
29 CFR 1904.39 requires all employers, including those otherwise exempt from routine recordkeeping, to report any work-related fatality within 8 hours and any in-patient hospitalization, amputation, or loss of an eye within 24 hours. These deadlines apply regardless of company size or industry exemption.
2026 OSHA penalty structure
Civil penalty maximums are adjusted annually for inflation under the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015. The figures below reflect 2026 CPI-adjusted maximums per 29 CFR 1903.15(d). Penalties apply per violation; multiple violations on a single citation can compound rapidly.
Penalty figures shown are approximate 2026 CPI-adjusted maximums. OSHA publishes the exact annual figures each January in a Federal Register notice. Always check the current OSHA Civil Penalties page before any enforcement-related decision.
Frequently asked questions
OSHA recordkeeping is where most construction safety programs leak. Field reports describe injuries in plain language. A safety manager later decides whether each one is recordable, then transcribes it onto the 300 log, then re-types it onto a 301, then aggregates it on the 300A in February. Every hand-off is a place where the classification can drift. Plan of Day is voice-first construction reporting that captures injuries and near-misses from the field the moment they happen, routes them through POD's intelligence engine for recordable-versus-first-aid classification, and feeds hundreds of KPIs including TRIR, DART, LTIR, and the 300 log itself. Specialized AI agents flag misclassifications before they reach the year-end summary, so the 300A that gets posted matches the field reality.
Further reading
TRIR vs EMR vs LTIR vs DART: Definitive Guide
The four safety rates calculated FROM your OSHA 300 log. Formulas, benchmarks, and the classification errors that inflate every prequalification packet.
Construction Daily Report Guide
Safety observations on the daily report feed the recordable case pipeline. Capture them properly and the 300 log practically writes itself.
What to Include in a Construction Daily Report
The injury, near-miss, and incident sections — what to record so the determination of recordable versus first aid is defensible months later.
POD for Safety Managers
How the daily incident pipeline rolls up into 300 log entries, 300A summaries, and TRIR/DART tracking without spreadsheet reconciliation.
Sources
- OSHA Recordkeeping (29 CFR Part 1904) — the underlying federal regulation governing Forms 300, 300A, and 301.
- OSHA Forms 300, 300A, and 301 — official downloadable government forms with instructions.
- OSHA Recordkeeping Handbook (OSHA Publication 3169) — detailed guidance on recordable case classification and edge cases.
- OSHA Injury Tracking Application (ITA) — electronic submission portal for Form 300A data and (for designated industries) Forms 300 and 301.
- BLS Survey of Occupational Injuries and Illnesses (SOII) — annual incident-rate data drawn from a national sample of employer 300 logs.
- OSHA Civil Penalties (29 CFR 1903.15) — annual CPI-adjusted penalty schedule for serious, willful, repeated, and failure-to-abate violations.
- 29 CFR 1904.39 — Reporting fatalities, hospitalizations, amputations, eye loss — the 8-hour and 24-hour severe-incident reporting rules that apply to all employers.