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2025 OSHA Reporting & Recordkeeping Guide for Employers

The Occupational Safety and Health Administration (OSHA) mandates specific reporting and recordkeeping procedures to ensure workplace safety and accountability.

Unsure if you’re compliant? Here are highlight’s of OSHA’s 2025 reporting obligations.

What employers need to know about OSHA reporting requirements

Before you shift your reporting practices, research whether you’re required to follow OSHA mandates. Employers fall into two primary categories — required and exempt — based on employee count and industry classification.

Generally, employers with 10 or fewer employees throughout the previous calendar year are exempt from maintaining OSHA injury and illness records. However, this exemption applies only if the total company workforce — including full-time, part-time, temporary, and seasonal workers — doesn’t exceed 10 employees at any point during the year. This employee count encompasses all workers across all company locations.

Additionally, certain low-risk industries such as banks are exempt from routine recordkeeping — see OSHA’s Appendix A for a full list of partially exempt industries.

What qualifies as a work-related injury under OSHA?

It’s not always clear if an accident is work-related. How do you determine if it qualifies?

OSHA defines the work environment broadly to include physical locations where work occurs and any equipment or materials used by employees during work activities. This definition extends to remote workspaces, such as home offices, if the injury or illness is work-related. However, several scenarios are explicitly not considered part of the work environment:

  • Injuries sustained during voluntary participation in wellness or recreational programs.
  • Incidents resulting from eating, drinking, or personal grooming during work hours.
  • Injuries that occur during off-duty hours when performing personal tasks.
  • Self-inflicted injuries or illnesses unrelated to work activities.

For accurate recordkeeping and compliance, you will need a process to distinguish between work-related and non-work-related incidents.

Recordable vs. reportable incidents: How they differ

Suppose an accident occurs, and you're unsure whether it’s serious enough to report to OSHA directly or simply needs to be recorded.

Recordable incidents include any work-related injuries or illnesses that result in:

  • Loss of consciousness
  • Restricted work activity or job transfer
  • Days away from work
  • Medical treatment beyond first aid

Other recordable conditions include occupational hearing loss, needlestick injuries, certain infectious diseases (e.g., tuberculosis), and medically confirmed cases of significant aggravation of pre-existing conditions.

Reportable incidents require direct notification to OSHA and include:

  • All work-related fatalities (must be reported within eight hours)
  • Inpatient hospitalizations for medical treatment (reported within 24 hours)
  • Work-related amputations or loss of an eye (reported within 24 hours)

Whenever an employee sustains a workplace injury or illness requiring medical attention or time away from work, submit a claim to your workers’ compensation insurance provider. The insurance company will confirm if medical costs, lost wages, and other benefits are covered under your company's workers’ compensation policy.

Both overreporting and underreporting can result in OSHA fines or inspections. So, carefully track when an incident is only an insurance claim versus when it must be reported to OSHA.

Essential OSHA forms: 300, 300A, and 301 explained

If you need to report or record an incident, there are multiple forms available to choose from. OSHA requires you to accurately complete and maintain them in response to accidents:

  • OSHA Form 300: A detailed log of all work-related injuries and illnesses, updated continuously throughout the year.
  • OSHA Form 300A: The annual summary of work-related injuries and illnesses.
  • OSHA Form 301: An incident-specific injury and illness report that must be completed within seven days of becoming aware of a recordable incident.

If you have multiple businesses that represent your company, each one must maintain its own set of these forms, reflecting incidents specific to that location. Retain these records for a minimum of five years. Any updates or corrections must be made within seven calendar days of learning new information.

Tracking incidents and maintaining OSHA records

Correctly counting days away from work is a vital component of OSHA compliance. Begin counting days starting the day after the injury occurs. This count includes weekends, holidays, and any days when your business may be closed. You can count up to a maximum of 180 calendar days for any single incident.

You may stop counting restricted days if an employee is permanently reassigned to a non-physical role due to injury. (A “restricted day” is a day the employee is at work but cannot perform their regular job duties due to restrictions prescribed by a healthcare provider.)

If a healthcare provider releases an employee to return to work but the employee chooses not to, you can also stop counting days.

Privacy considerations in OSHA recordkeeping

In certain sensitive cases, omit employee names from the OSHA 300 log to protect privacy. These include incidents involving:

  • Injuries to intimate body parts or the reproductive system
  • Cases of sexual assault
  • Diagnosed infectious diseases such as HIV, hepatitis, or tuberculosis
  • Needle stick injuries involving potentially infectious material
  • Situations where an employee requests anonymity

Implement strict confidentiality measures when handling sensitive medical information.

How to report serious workplace injuries to OSHA

In the event of severe injuries, report to OSHA by phone, online, or in person. Information required for reporting includes:

  • Company name and establishment details
  • Contact person for follow-up communication
  • Location, time, and nature of the incident
  • Number of employees affected

Under OSHA’s whistleblower protection provisions, employees are safeguarded from retaliation for reporting workplace safety concerns or injuries. Foster a transparent environment where employees feel safe reporting incidents without fear of reprisal.

Why accurate OSHA reporting is key to workplace safety

A safe and compliant workplace is contingent on accurate OSHA reporting and diligent recordkeeping. Stay informed about evolving requirements, maintain organized documentation, and educate staff responsible for injury tracking. Consistent adherence to OSHA regulations reduces the risk of penalties and promotes a culture of safety and accountability.

When in doubt, use the OSHA website’s resources to assist with compliance. They can help you understand your obligations and correctly interpret OSHA's guidelines.

By prioritizing workplace safety, you contribute to a healthier, more secure work environment.

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