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OSHA alert: Form 300A deadlines approaching


This month, all employers required to keep Form 300, the Injury and Illness Log, should be reviewing the Log to verify that entries are complete and accurate and correcting any deficiencies. The information is used to target inspections; therefore, employers should carefully ensure they submit accurate records.

The 300 Log, 300A Annual Summary, and the OSHA 301 Incident Report forms need to be maintained for five years following the calendar year that the records cover. If the status of a case changes or there are newly discovered cases, the 300 Log needs to be updated during the retention period, but the 300A form does not.

While OSHA has plans to restore the requirement to electronically submit to OSHA information from the OSHA Form 300 (Log of Work-Related Injuries and Illnesses) and OSHA Form 301 (Injury and Illness Incident Report) for establishments that meet certain size and industry criteria, employers can breathe a sigh of relief that it is only in the proposed rulemaking stage and not effective this year. Under the current regulation, these establishments are required to electronically submit the OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) information.

Two important dates are approaching:

Form 300A posting deadline: February 1, 2022

The annual summary of injuries and illnesses recorded on OSHA Form 300A, Summary of Work-Related Injuries and Illnesses, must be posted where notices are customarily located in workplaces, no later than February 1, 2022, and kept in place until April 30. Even if there have been no work-related injuries for the year, the summary must be completed, certified, and posted. While federal OSHA does not require that an electronic version be sent to remote workers, some state OSHA plans do require it.

Form 300A electronic submission deadline: March 2, 2022

The second important date is March 2 when establishments with 250 or more employees that are currently required to keep OSHA injury and illness records, and establishments with 20-249 employees that are classified in certain industries with historically high rates of occupational injuries and illnesses must submit the Form 300A electronically to OSHA, using the Injury Tracking Application on OSHA's website. There are several exceptions, so it's important to review the criteria to determine if you must submit. The forms require the company's EIN and NAISC code. OSHA began accepting forms on Jan. 2, 2022.

Dustin Boss, a Certified Risk Architect and Master WorkComp Advisor with Ottawa Kent Insurance and creator of OSHAlogs, notes that the March 2 date in the workers comp world is analogous to the April 15 date in the tax world. It's critical that companies understand their responsibilities and what needs to be reported and what does not, provide complete and accurate information, and meet the deadlines. Failure to do so can lead to tough, wall-to-wall site inspections. Further, this information is available for all to see as OSHA lost a legal battle to keep it confidential. The forms should be completed with the same care and expertise as a tax return and as Certified WorkComp Advisors, we are available to help.

Reporting requirements for COVID-19 cases

Employers are only responsible for recording cases of COVID-19 if all the following are true:

  1. The case is a confirmed case of COVID-19 (see CDC information on persons under investigation and presumptive positive and laboratory-confirmed cases of COVID-19).
  2. The case is work-related (as defined by 29 CFR 1904.5).
  3. The case involves one or more of the general recording criteria set forth in 29 CFR 1904.7 (e.g., medical treatment beyond first aid, days away from work).

Also, from May 21, 2021 through at least May 22, 2022, an adverse reaction to a COVID-19 vaccine is not a recordable injury.

For nine common mistakes employers make in meeting Form 300A requirements - see Archives - Articles - January 2021