---
title: "Which OSHA recordkeeping rules apply to my business, and what goes on the OSHA 300 log?"
canonical: https://www.m-i-n-d.ai/minds/osha/osha-300-log-recordkeeping-requirements
jurisdiction: "US Federal"
last_verified: 2026-08-25
license: CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/
attribution: "Source: MIND (m-i-n-d.ai)"
---

# Which OSHA recordkeeping rules apply to my business, and what goes on the OSHA 300 log?

Under 29 CFR 1904 (as of August 4, 2026), most employers must record work-related injuries and illnesses on the OSHA 300 Log unless exempt. Businesses with 10 or fewer employees or in low-hazard industries are exempt from routine recordkeeping but must report severe incidents. The OSHA 300 Log documents cases meeting general recording criteria: death, days away, restricted work, medical treatment beyond first aid, loss of consciousness, or physician-diagnosed significant injury.

## Details / How it works

Employers must enter each recordable injury or illness on the OSHA 300 Log and 301 Incident Report within seven (7) calendar days of receiving information that a recordable case has occurred. The OSHA 300 Log is the official record where work-related injuries, illnesses, job transfers, and restricted work cases are documented using check marks and day count entries. At the end of the year, this information is summarized on the OSHA 300-A form. Employers may use computer systems or equivalent forms (such as insurance forms) if they contain the same information and are as readable.

## Numbers & thresholds

| Threshold/Rule | Description |
|----------------|-------------|
| Partial exemption for size | Employers with 10 or fewer employees at all times during the last calendar year are exempt from routine OSHA recordkeeping. |
| Partial exemption for low-hazard industries | Establishments classified in specific industry groups listed in Appendix A are exempt from routine recordkeeping. |
| General recording criteria | A work-related injury or illness is recordable if it results in death, days away from work, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness, or a significant injury/illness diagnosed by a physician or licensed health care professional. |
| Days away cap | Days away from work may be capped at 180 calendar days when recording on the OSHA 300 Log. |
| Severe incident reporting | All employers must report work-related fatalities within 8 hours, and in-patient hospitalizations, amputations, or eye losses within 24 hours. |

## Exceptions & edge cases

The day on which the injury occurred or illness began is not counted as a day away or restricted work. If a physician recommends days away or restricted work, the employer must record the case based on that recommendation, regardless of whether the employee complies. For privacy concern cases, the employee's name may be omitted from the OSHA 300 Log and replaced with 'privacy case.' Employers with 10 or fewer employees or in exempt industries must still report fatalities, in-patient hospitalizations, amputations, and eye losses to OSHA. Vague restrictions (e.g., 'light duty') require further clarification from the physician to determine if routine functions are affected.

## Sources

- [1] OSHA / Office of the Federal Register (eCFR) — 29 CFR Part 1904 — Recording and Reporting Occupational Injuries and Illnesses · https://www.ecfr.gov/current/title-29/subtitle-B/chapter-XVII/part-1904 · as of 2026-08-25