EU Compliance 5 min read
OSHA 300 Log Reporting Deadline: Dates and Filing Rules
The OSHA 300 log reporting deadline depends on whether you mean an internal recordkeeping entry, the annual Form 300A posting, or an electronic OSHA submission. This explainer separates those obligations and sets out the deadlines under 29 CFR Part 1904.
OSHA 300 Log Reporting Deadline: Dates and Filing Rules
The osha 300 log reporting deadline is not one date. OSHA separates the duty to record a case, the annual summary posting, and electronic submission through the Injury Tracking Application (ITA). Employers that treat these as a single filing can miss a deadline even when their injury records are otherwise complete.
Start with the three different OSHA obligations
The OSHA Forms 300, 300A, and 301 serve different purposes. Form 300 is the running log of recordable work-related injuries and illnesses. Form 301, or an equivalent incident report, captures the detailed case information. Form 300A is the annual summary of the previous calendar year's cases, even when the establishment recorded zero cases.
Under 29 CFR §1904.29(b)(3), an employer must enter a recordable case on Form 300 and complete Form 301, or an equivalent form, within seven calendar days after receiving information that a recordable injury or illness occurred. The seven-day clock is not seven business days.
A separate rule applies to the annual summary. Under 29 CFR §1904.32(a), the employer must post Form 300A from February 1 through April 30 in a conspicuous workplace location. The summary must cover the preceding calendar year, and a company executive must certify it under §1904.32(b)(3).
Current electronic submission dates
Some establishments must send OSHA data electronically through the ITA under 29 CFR §1904.41. The annual submission deadline is March 2 for the previous year's data. For example, 2025 records are generally submitted by March 2, 2026; 2026 records are due by March 2, 2027.
The reporting requirement depends on both workforce size and industry classification:
- Establishments with 100 or more employees in certain high-hazard industries listed in Appendix B to Subpart E must submit Form 300, Form 300A, and Form 301 case information annually.
- Establishments with 250 or more employees in industries that are required to keep OSHA records must submit Form 300A electronically.
- Establishments below those thresholds may still have to keep Forms 300, 300A, and 301 on site, even if no electronic submission is required.
The relevant headcount is generally the establishment's maximum number of employees during the previous calendar year. Count full-time, part-time, temporary, seasonal, and salaried workers as required by 29 CFR §1904.1 and §1904.31. Do not assume that a corporate employee total automatically answers an establishment-level question.
OSHA's ITA rules also require covered employers to include the establishment's legal name and identifying information. Review the current ITA instructions before filing, particularly if ownership, location, or NAICS information changed during the year.
Who is exempt, and who still has to keep records?
The small-employer exemption in 29 CFR §1904.1 generally applies to an establishment that had 10 or fewer employees at all times during the previous calendar year. Certain low-risk industries are partially exempt under §1904.2 and Appendix A to Subpart B, regardless of size.
These exemptions are limited. A partially exempt employer must still record and report a case when OSHA, the Bureau of Labor Statistics, or another authorised government agency requires it. The employer must also report severe incidents under §1904.39, even if it normally does not maintain the OSHA log.
The severe-incident deadlines are different from the OSHA 300 log reporting deadline:
- Report a work-related fatality to OSHA within eight hours.
- Report a work-related in-patient hospitalization, amputation, or loss of an eye within 24 hours.
The report can be made through OSHA's online reporting system, by calling the nearest OSHA area office, or by calling 1-800-321-OSHA, subject to the agency's current reporting instructions.
What must be recorded, and when?
Not every workplace injury belongs on the OSHA log. A case is generally recordable when it is work-related, involves a new case or a significant aggravation of a pre-existing condition, and meets one or more recording criteria in 29 CFR §1904.7. These include death, days away from work, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness, and certain diagnosed significant injuries or illnesses.
Use the general recording criteria in §1904.7 rather than relying on the diagnosis alone. For example, treatment such as prescription medication, rigid immobilisation, or sutures is generally medical treatment for OSHA purposes, while first aid is addressed in §1904.7(b)(5).
If the case is recordable, make the entry within seven calendar days. Update the log when the case classification changes, such as when restricted duty becomes days away from work. Under §1904.33, retain the OSHA 300 Log, the annual summaries, and the OSHA 301 forms for five years after the end of the calendar year they cover.
Privacy cases need special handling. Section 1904.29(b)(7) identifies cases where the employee's name must not appear on the log. Keep the confidential case list separately and restrict access to the information required by the rule.
A practical compliance workflow
A reliable process is more useful than memorising one date. At each establishment:
- Confirm the establishment's employee count and NAICS classification for the relevant year.
- Decide whether the establishment is fully covered, partially exempt, or exempt under §§1904.1 and 1904.2.
- Screen each incident against the work-relatedness and recording tests in §§1904.5 and 1904.7.
- Enter qualifying cases on Forms 300 and 301 within seven calendar days.
- Prepare, certify, and post Form 300A from February 1 to April 30.
- Check whether §1904.41 requires an ITA submission by March 2.
- Report fatalities and other severe incidents under §1904.39 within eight or 24 hours.
- Preserve records for five years and provide access where §§1904.35 and 1904.40 require it.
Keep evidence supporting the decision, not just the final log entry. Incident reports, medical restrictions, first-aid details, return-to-work notes, and the ITA submission confirmation can show how the classification was reached if OSHA inspects the establishment.
Takeaway: separate the clocks
The phrase osha 300 log reporting deadline usually refers to several different compliance clocks. The immediate recordkeeping deadline is seven calendar days; the Form 300A posting period is February 1 through April 30; and covered electronic filers submit the prior year's data by March 2. Severe incidents follow the separate eight-hour and 24-hour reporting rules in §1904.39.
Build the calendar around the establishment, not just the parent company. Confirm the applicable NAICS category, employee threshold, exemption status, and ITA requirement before the annual deadlines arrive.
Key facts
Machine-readable statements extracted from the sources above. Each fact keeps the same identifier across all six language versions.
7 calendar days
A recordable case must be entered on Form 300 and documented on Form 301 within seven calendar days under 29 CFR §1904.29(b)(3).
Fact ID:
recording_deadlineFebruary 1-April 30
Form 300A must be posted during the February 1 through April 30 period under 29 CFR §1904.32(a).
Fact ID:
form_300a_postingMarch 2
Covered establishments must submit required prior-year injury data electronically through the ITA by March 2 under 29 CFR §1904.41.
Fact ID:
ita_deadline8 hours and 24 hours
Fatalities must be reported within eight hours, while in-patient hospitalizations, amputations, and loss of an eye must be reported within 24 hours under 29 CFR §1904.39.
Fact ID:
severe_incident_limits5 years
Employers must retain Forms 300, 300A, and 301 for five years after the end of the calendar year covered under 29 CFR §1904.33.
Fact ID:
record_retention
Frequently asked questions
What is the OSHA 300 log reporting deadline for a new recordable injury?
Enter the case on Form 300 and complete Form 301 within seven calendar days after receiving information that the recordable injury or illness occurred, under 29 CFR §1904.29(b)(3).
When must Form 300A be posted?
Post the certified Form 300A summary from February 1 through April 30 in a conspicuous workplace location, as required by 29 CFR §1904.32(a).
When is OSHA electronic injury data due?
Covered establishments submit the previous calendar year's required data through the ITA by March 2. The exact forms depend on the establishment's employee count and industry classification.
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