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OSHA guide Β· Ch. 0714 min readFor Safety Directors & Office Admins

The OSHA 300 log: the complete guide.

Recordable cases go on the log within 7 calendar days. The 300A posts Feb 1 – Apr 30 and e-files by March 2.

Everything the recordkeeping rule actually requires β€” what's recordable, how days are counted, who's exempt β€” plus a free Excel working file that calculates 300A totals and creates the Form 300A ITA upload row. No email required.

Rosie
Recordability answer
Tommy sliced his hand β€” three stitches at the clinic. Does this go on the log?
Checked 29 CFR 1904.7 recordability criteriaCriteria checked
Matched the clinic treatment to Incident #214Case matched
Opened the 7-day recording deadlineDeadline open

Yes. Sutures are medical treatment beyond first aid, so this case is recordable.

Incident #214 β€” recordkeeping decision
Treatment
Three sutures at the clinic
Recordability
Medical treatment beyond first aid
Next action
Complete the 300 and 301 within 7 days
Sources: 29 CFR 1904.7 Β· Incident #214

The incident evidence is assembled for the qualified reviewer; restricted-day tracking is open.

The basics

What is the OSHA 300 log?

The answer

The OSHA 300 log is the running record of work-related injuries and illnesses that meet the criteria in 29 CFR 1904.7 β€” kept per establishment, with each case entered within 7 calendar days of learning about it (1904.29(b)(3)). It feeds the 300A summary you post every February, and you retain both for 5 years (1904.33).

The recordkeeping calendar β€” every deadline in the rule
DeadlineWhat's dueCite
7 calendar daysEnter each recordable case on the 300 log + complete the 3011904.29(b)(3)
Feb 1 – Apr 30Post the certified 300A at each establishment1904.32
March 2E-submit 300A data β€” plus 300/301 case data when the 100+ Appendix B rule applies1904.41
5 yearsRetain the 300, 300A, and 301s (and keep the 300 updated)1904.33
8 hours / 24 hoursReport fatalities / hospitalizations, amputations, eye loss β€” exempt or not1904.39
Use this table

300A posting window opens in 195 days Β· ITA e-submission deadline in 224 days

Last reviewed Β· by Ben Sleeman Β· Credentialed safety reviewer Β· Recording criteria, first-aid list, day-count rules, privacy cases, and deadlines checked against 29 CFR 1904 and the OSHA recordkeeping pages. Pulled forward from Phase 3 to accrue authority ahead of the Feb–Mar recordkeeping season.

Changelog
  • Final credentialed content review completed by Ben Sleeman.
  • Material regulatory and workbook corrections applied before final review.
  • Chapter published (pulled forward from the December slot). Verified the 1904.7(b)(5)(ii) first-aid list, 1904.29(b)(7) privacy cases, 7-calendar-day entry rule, 180-day cap, 5-year retention, and the Feb 1 / Mar 2 deadlines. Workbook v1 released.
Coverage

Who has to keep a 300 log?

Two exemptions exist β€” company size and low-hazard industry β€” and construction only ever qualifies for one of them.

The size exemption (1904.1): if your company had 10 or fewer employees at all times during the previous calendar year β€” company-wide, every jobsite and the office counted together, not per site β€” you're exempt from routine recordkeeping unless OSHA or the BLS asks in writing.

The industry exemption (1904.2) never applies here: construction (NAICS 23) is not on the low-hazard list. And no exemption touches 1904.39 reporting β€” fatalities in 8 hours, in-patient hospitalizations, amputations, and eye losses in 24 β€” which binds every employer.

The construction wrinkle: establishments. The log is kept per establishment. Short-lived jobsites (under a year) are normally covered by one log at the home office or a central location β€” you don't open a new 300 log for every project, but the cases from every site have to land on the log that covers them.

Free assetAm I exempt? β€” 60-second check1904.1 Β· 1904.2 Β· 1904.39
The threshold question

What counts as recordable?

The answer

A case is recordable when it's work-related, new, and involves at least one of: death Β· days away from work Β· restricted work or job transfer Β· medical treatment beyond first aid Β· loss of consciousness Β· a significant injury or illness diagnosed by a licensed professional (1904.7). The first-aid list below is exhaustive β€” anything not on it is medical treatment.

Free assetRecordable or not? β€” decision tree1904.5 β†’ 1904.6 β†’ 1904.7

A quick triage, not a ruling β€” borderline cases turn on the details. The full recordable-vs-reportable decision guide is a coming chapter of the OSHA field guide.

The COMPLETE first-aid list β€” 1904.7(b)(5)(ii). If it's not here, it's medical treatment.
First aid (not recordable by itself)Watch out
Non-prescription medication at non-prescription strengthOTC drugs at prescription strength ARE medical treatment
Tetanus immunizationsOther vaccines (e.g., hepatitis B post-exposure) are medical treatment
Cleaning, flushing, or soaking surface woundsβ€”
Wound coverings: bandages, Band-Aids, gauze, butterfly bandages, Steri-StripsSutures, staples, and surgical glue ARE medical treatment
Hot or cold therapyNo limit on repeat use β€” still first aid
Non-rigid means of support (elastic bandages, wraps, non-rigid back belts)Rigid splints and orthopedic devices ARE medical treatment
Temporary immobilization devices used while transporting (splints, slings, neck collars, backboards)Only during transport of the victim
Drilling a fingernail/toenail to relieve pressure; draining fluid from a blisterβ€”
Eye patchesβ€”
Removing foreign bodies from the eye using only irrigation or a cotton swabAnything more invasive is medical treatment
Removing splinters or foreign material from areas other than the eye by irrigation, tweezers, cotton swabs, or other simple meansβ€”
Finger guardsβ€”
MassagesPhysical therapy and chiropractic treatment ARE medical treatment
Drinking fluids for relief of heat stressIV fluids ARE medical treatment β€” a common heat-case trap
Twisted ankle, light duty for a week
Recordable

Restricted work is a recording criterion on its own β€” no medical treatment needed. Check column I, count restricted days in column L.

Ibuprofen 800mg prescribed at the clinic
Recordable

Prescription-strength medication is medical treatment even if the drug is available OTC β€” a classic miss.

Dust in the eye, rinsed out at the wash station
Not recordable

Irrigation to remove a foreign body from the eye is on the first-aid list. Log it internally β€” it's still a leading indicator.

The mechanics

How do you fill out each column?

Seven identification fields, four classification checkboxes, two day counts, six illness types. The classification and day-count columns are where logs go wrong.

OSHA Form 300, column by column
ColumnWhat goes in itThe trap
A – CCase number, employee name, job titlePrivacy cases: write β€œPrivacy Case” instead of the name (1904.29(b)(7))
D – EDate of injury/onset Β· where it happenedUse the injury date, not the report date
FDescribe the injury, body part, and what caused itSpecific enough to be useful, no private details in privacy cases
G – JCheck ONE: death Β· days away Β· job transfer/restriction Β· other recordableCheck the single most severe outcome, and update it if the case worsens
K – LCount of days away (K) and days restricted/transferred (L)Calendar days, day of injury excluded, capped at 180 per case
M (1–6)Injury Β· skin disorder Β· respiratory Β· poisoning Β· hearing loss Β· other illnessThese six totals must reconcile with G–J on the 300A β€” the ITA rejects mismatches
Free assetDay counter β€” days away or restricted1904.7(b)(3) Β· column K / L
Days to enterβ€”

The three forms

300 vs 300A vs 301 β€” what's the difference?

The recordkeeping forms and their jobs
FormWhat it isRules that bite
300 β€” the logRunning list of every recordable case for the establishmentEntries within 7 days Β· must be kept updated through the 5-year retention (1904.33) β€” the 300A and 301 don't require updating
301 β€” incident reportOne detailed report per case, same 7-day clockAn β€œequivalent form” β€” most workers' comp first reports β€” is acceptable (1904.29(b)(4))
300A β€” annual summaryTotals of the log: cases (G–J), days (K–L), types (M1–M6), plus average employment and total hoursCertified by a company executive, posted Feb 1 – Apr 30 even with zero cases (1904.32) Β· e-submitted by Mar 2 for covered establishments (1904.41)

Privacy cases (1904.29(b)(7)): for an injury to an intimate body part or from sexual assault, a mental illness, HIV/hepatitis/tuberculosis, a contaminated needlestick or sharps injury β€” or any other illness where the employee asks β€” enter β€œPrivacy Case” instead of the name and keep a separate confidential list. You still record the case; you just protect the identity.

The working file

The free 300 log workbook β€” log to totals to ITA.

OSHA ships PDFs. Template sites gate their spreadsheets behind your email. This one is free, built for construction, and does the February math for you.

Free download Β· no email requiredSALUS OSHA 300 Log Workbook (2026)
Excel Β· works in Google Sheets Β· no macros
  • Form 300 working worksheet with Form 301 completion and per-case QA checks
  • 300A totals calculate automatically for transfer to OSHA’s official posting form
  • Form 300A ITA upload row plus a 100+ Appendix B case-data warning
  • TRIR / DART calculated from the same entries, with the construction benchmark
  • Multi-establishment workflow β€” use a separate workbook copy for each establishment
  • Examples isolated on a separate, non-calculating reference sheet
Download the workbook

The calculated 300A worksheet is not a substitute for OSHA's official Form 300A. Use its totals to complete the official form, including the certification statement, executive signature, title, phone, and date, and post that official form from February 1 through April 30.

The ITA sheet follows OSHA's current Form 300A CSV template, including EIN, filing year, peak-employment size class, and injury/no-injury codes. Its exact 28-field header is the first row and the establishment record is the second, so save just that sheet as CSV without inserting title or note rows. Then run the file through OSHA's sandbox validator. The workbook flags missing Form 301/equivalent completion, incomplete case classifications, inconsistent outcomes/day counts, and totals that do not reconcile. Establishments with 100 or more employees in an Appendix B industry may also have to submit Form 300 and 301 case data; the Start Here sheet links OSHA’s Coverage Application.

The evidence

The log is downstream of the incident report.

Every recordkeeping citation starts the same way: a case the field knew about that never reached the log. The 7-day clock starts when ANY of you knew.

The records this turns on
Rosie keeps these assembled
  • Incident reports for every case β€” recordable or not β€” the source document for the 300 entry, the 301, and the not-recordable defense
  • First-aid and near-miss logs β€” proves the borderline calls were made deliberately, not missed
  • Day counts with return-to-work dates β€” column K/L math is the first thing checked against the 300A
  • Hours worked + average employment by establishment β€” the 300A and every rate calculation need them β€” February's scramble is usually this
FAQ

Common questions.

What is the OSHA 300 log?
The OSHA 300 log is the running record of work-related injuries and illnesses that meet the recording criteria in 29 CFR 1904.7 β€” one log per establishment, with each case entered within 7 calendar days of learning about it. It feeds the 300A annual summary you post every February and keep for 5 years.
Who is exempt from keeping an OSHA 300 log?
Companies with 10 or fewer employees at all times during the previous calendar year (company-wide, not per site) are exempt from routine recordkeeping, as are certain low-hazard industries by NAICS code. Construction is not a low-hazard exempt industry. Exempt or not, every employer must still report fatalities within 8 hours and in-patient hospitalizations, amputations, or eye losses within 24 hours.
What counts as a recordable injury on the 300 log?
A work-related, new case that involves death, days away from work, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness, or a significant injury or illness diagnosed by a licensed health care professional. The first-aid list in 1904.7(b)(5)(ii) is exhaustive β€” if the treatment isn't on that list, it's medical treatment and the case is recordable.
How do you count days away from work on the 300 log?
Count calendar days β€” weekends and holidays included β€” starting the day after the injury. The combined total of days away plus restricted/transfer days can be capped at 180 per case. The day of the injury itself is never counted. If the employee is still away when you record, estimate and update the entry later.
What is the difference between the OSHA 300, 300A, and 301?
The 300 is the running log of cases; the 301 is the detailed incident report you complete for each case within the same 7 days (an equivalent form like a workers-comp first report is acceptable); the 300A is the annual summary of the log, certified by a company executive and posted at each establishment from February 1 to April 30.
When does the 300A have to be submitted electronically?
By March 2 each year through OSHA's Injury Tracking Application (ITA). Construction establishments with 20–249 employees submit 300A summary data; establishments with 100+ employees in certain designated industries also submit 300/301 case detail. The ITA accepts manual entry, CSV upload, or API submission.

This guide is educational information for construction teams, not legal advice. Regulations change and states differ β€” confirm requirements with the current 29 CFR text, your state plan, or counsel.

From rule to crew

Turn the requirement into a talk the crew can run today.

The free Toolbox Talks library translates common construction hazards into short, bilingual meetings with discussion prompts, quizzes, printable PDFs, and sign-in guidance.

Recordkeeping season starts in July

The 300A shouldn’t be a February scramble.

SALUS keeps the incident evidence, dates, corrective actions, and source records organized while your qualified reviewer makes each recordability decision and completes the OSHA forms. See a cleaner February workflow in a 15-minute demo.

Educational reference Β· reviewed quarterly Β· not legal advice