Recordkeeping and Reporting (29 CFR 1904)
What must be kept
Covered employers maintain three forms: the OSHA 300 Log of Work-Related Injuries and Illnesses, the 301 Incident Report (or equivalent), and the 300-A Annual Summary, which must be posted from February 1 through April 30 and certified by a company executive. Records are retained for five years. Entries are made within seven calendar days of learning of the case.
Recording criteria
A case is recorded only if it is work-related and meets one of these: death, days away from work, restricted work or transfer to another job, medical treatment beyond first aid, loss of consciousness, or a significant injury or illness diagnosed by a physician or other licensed health care professional. Classic traps: a tetanus shot or wound closure with butterfly strips is first aid; stitches, prescription medication, or a broken bone is medical treatment. A needlestick is a recorded injury even when no illness develops, and it is a privacy-concern case - enter "privacy case" instead of the name.
Exemptions
Employers with 10 or fewer employees at all times in the prior calendar year keep no logs, and establishments in the partially exempt industries listed in Appendix A to Subpart B do not routinely keep logs unless asked in writing by OSHA or BLS.
Reporting to OSHA
Fatality: report within 8 hours. In-patient hospitalization, amputation, or loss of an eye: report within 24 hours.
Worked example
An employee sprains a wrist on Tuesday and is off Wednesday through Friday, returning Monday. Count calendar days away, starting the day after the injury: Wednesday, Thursday, Friday, Saturday, Sunday = 5 days in column K. Weekends and holidays count; do not count only scheduled workdays. Stop counting at return to work or 180 days.