OSHA 300 Recordkeeping: The Injury and Illness Log That Drives EMR and Insurance Rates
OSHA 29 CFR 1904 requires employers to maintain records of work-related injuries and illnesses. The OSHA 300 log is the central record; OSHA 301 forms document individual incidents; OSHA 300A is the annual summary posted annually. Construction contractors with more than 10 employees must maintain these records. The data feeds into experience modification rates (EMR) that affect workers compensation premiums, which affect bidding competitiveness.
Getting OSHA recordkeeping right is both regulatory compliance and operational safety intelligence. Incorrect recording (over- or under-recording) produces regulatory risk and distorts the safety data the organization uses for improvement. This post covers OSHA recordkeeping basics.
Coverage requirements:
OSHA recordkeeping coverage
- All employers with more than 10 employees at any point in prior year
- Specific industries exempt (low-hazard industries, some retail and service)
- Construction is fully covered
- Temporary workers typically recorded by host employer
- Contractors and subs maintain own records
Construction industry is fully covered. Every construction contractor with more than 10 employees maintains OSHA 300 logs. Smaller contractors have partial exemptions but should still track safety data for their own management.
Specific criteria for recordability:
OSHA recordable criteria
- Death
- Days away from work (DART qualifying)
- Restricted work or job transfer
- Medical treatment beyond first aid
- Loss of consciousness
- Significant injury or illness diagnosed by professional
Not all workplace incidents are recordable. First aid injuries aren't recordable. Minor cuts or bruises treated on-site typically aren't. The thresholds determine what gets logged.
The medical treatment / first aid line matters:
First aid (not recordable)
- Non-prescription medications at non-prescription doses
- Tetanus immunizations
- Wound cleaning and non-sutured closure (butterfly strips, Steri-strips)
- Hot or cold therapy
- Massage or cold pack
- Drinking fluids for heat stress
Specific OSHA list defines first aid. Anything beyond the first aid list is medical treatment and recordable. Prescription medication, sutures, physical therapy — all medical treatment.
OSHA 300 log captures each incident:
OSHA 300 log contents
- Case number
- Employee name (optional for privacy)
- Job title
- Date of injury
- Location where it occurred
- Description of injury
- Classification (death, days away, restricted work, etc.)
- Days away from work
- Days of restricted work
- Injury type (injury, skin disorder, respiratory, etc.)
Log maintained through the year. Each case updated as case progresses (days away continues as lost time extends). Privacy case provisions allow identity protection for sensitive cases.
Detailed incident report for each case:
OSHA 301 report contents
- Detailed employee information
- Injury details and body part affected
- Physician information
- Treatment received
- Activity when injured
- What object or substance harmed
- Date and time
- Specific cause
OSHA 301 is more detailed than 300 log. State-equivalent forms sometimes accepted. Form must be completed within 7 days of incident and retained for 5 years.
Annual summary with specific posting requirement:
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OSHA 300A summary
- Annual summary of prior year
- Total cases by classification
- Total days away and restricted days
- Number of injury types
- Signed by certifying official
- Posted February 1 through April 30 each year
- Posted in visible location for employee review
300A posting is mandatory February 1 through April 30. Posted in employee-visible location. OSHA inspectors may check compliance during site visits.
Failure to post OSHA 300A between February 1 and April 30 is a specific citable violation. OSHA inspectors routinely check. The violation is easy to avoid and easy to cite; not worth risking.
OSHA data produces key metrics:
OSHA rate calculations
- TRIR (Total Recordable Incident Rate) = (Total recordable incidents × 200,000) / hours worked
- DART (Days Away, Restricted, Transfer) Rate = (DART cases × 200,000) / hours worked
- LTIR (Lost Time Incident Rate) = (Lost time cases × 200,000) / hours worked
- 200,000 represents 100 employees × 40 hours × 50 weeks
- Lower rates are better
- Industry averages published for comparison
TRIR is the commonly-cited safety metric. Industry average varies by construction sector. Contractor TRIR below industry average suggests strong safety; above average suggests opportunity.
OSHA requires electronic submission:
Electronic submission requirements
- Annual electronic submission of 300A for certain employers
- Employers with 250+ employees in construction
- Employers with 20+ employees in high-hazard industries
- Submission through OSHA's ITA (Injury Tracking Application)
- Deadline March 2 each year
- Data publicly available (with limitations)
Electronic submission creates public data that can be compared across contractors. OSHA uses data to target inspections and identify high-hazard operations. Public visibility of poor safety data affects reputation.
Recordable injuries affect EMR:
Recordable injuries and EMR
- Workers comp claims (often correlated with recordable injuries)
- Claim losses paid by insurance
- Actual loss experience compared to industry expected loss
- EMR less than 1.0 = better than average
- EMR above 1.0 = worse than average
- Direct effect on workers comp premium
- Effect on contractor qualification thresholds
Many clients require EMR below 1.0 for contractor qualification. EMR above 1.0 can disqualify from competitive bidding on significant work. EMR is calculated from actual workers comp claim data but tracks closely with recordable injuries.
OSHA 300 recordkeeping captures workplace injuries and illnesses for construction contractors with more than 10 employees. Recordable criteria distinguish true recordable injuries (medical treatment beyond first aid, days away, restricted work, etc.) from minor events (first aid only). OSHA 300 log, OSHA 301 reports, and OSHA 300A summary are the recordkeeping structure. TRIR, DART, and related rates derive from the data. Electronic submission produces public data. Recordkeeping affects EMR which affects insurance premiums and contractor qualification. Getting recordkeeping right is both compliance and operational intelligence — accurate data supports safety improvement; inaccurate data either creates regulatory risk (under-recording) or distorts the metrics clients use to evaluate (over-recording). Systematic recordkeeping with proper training produces the accurate data that drives real safety improvement.
Written by
Jordan Patel
Compliance & Legal
Former corporate counsel specializing in construction contracts and tax compliance. Writes about the documentation layer — COIs, W-8/W-9, certified payroll, notice-to-owner deadlines — and the legal backbone behind audit-ready AP.
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