Can I calculate my official EMR from OSHA Form 300 or 300A?

No. OSHA forms do not provide the payroll-by-class, approved expected-loss values, insurer-reported claim amounts, primary/excess splits and other rating inputs an official worksheet calls for. Use the appropriate insurance rating bureau and carrier data. TRIR and DART, by contrast, can be computed from correctly maintained 29 CFR 1904 case totals and hours.

Does every OSHA-recordable injury become a workers' compensation claim?

No. OSHA recordability under 29 CFR 1904.4 and workers' compensation eligibility are separate determinations. Some recordable cases are not compensable, and some compensable cases are not recordable. OSHA's FAQ expressly distinguishes them.

Does every workers' compensation claim increase EMR?

No. Not every employer is experience-rated, not every claim belongs in a given experience period, and applicable plans may adjust, limit or exclude certain loss amounts. The effect of a claim cannot be determined from its existence alone.

Can one severe claim affect EMR less than several smaller claims totaling the same amount?

Yes, under the NCCI primary/excess weighting mechanism this can occur because repeated claims can contribute more total primary losses. The specific result still depends on the approved factors, claim treatment and exposures; no one-size-fits-all multiplier applies.

Why hasn't our EMR changed after an OSHA-recordable accident?

The OSHA entry itself, under 29 CFR 1904.29, does not update the insurance rating. The claim, if any, needs to enter the applicable policy experience and be reported and valued for a later rating effective date under bureau rules. The existing mod generally remains in effect until a scheduled or authorized revision.

Where can I get an official EMR letter or worksheet for a bid?

Ask your insurer or broker for the applicable bureau-issued modification and complete worksheet, or follow the bureau's authorized access process. For NCCI, Riskworkstation provides worksheets to the carrier of record and properly authorized parties. If no official mod has been issued, ask for documentation of that status instead of reporting an assumed 1.00 rating. Confirm the buyer's needed date and documentation.

EMR and OSHA Records: Claims, Ratings and Contractor Reviews

What your EMR measures

OSHA Form 300 does not calculate your experience modification rate. An EMR comes from workers' compensation insurance data, classifications, payroll or other approved exposures, claim losses, policy periods, and the rating plan's approved factors. An injury can appear in both an OSHA log and an insurance claim file, but the OSHA entry itself, TRIR, and DART are not inputs to an EMR calculation.

The Experience Modification Rate (also called an experience mod, e-mod, or mod rate) compares an eligible employer's ratable losses with the losses expected for comparable insured exposures. A value below 1.00 is generally a credit mod; above 1.00 is a debit mod. A company may be unrated, which is different from having an officially issued 1.00 mod.

EMR is an insurance pricing factor, not an OSHA safety score or proof of compliance. The two systems follow different rules: OSHA's injury-recording criteria versus state workers' compensation and insurance rating rules. NCCI's ABCs of Experience Rating and OSHA FAQ 0-2 explain the distinction.

First, find out whether your business is experience-rated

Not every employer qualifies for an issued EMR. Under NCCI's plan, eligibility depends on qualifying insurance experience and state-specific subject-premium thresholds. Its public guide describes alternative tests involving the most recent 24 months or the average over the experience period; the actual dollar thresholds depend on the state.

As a current illustration of why state and effective date matter, California's WCIRB lists an eligibility threshold of $11,700 for the experience-rating plan effective September 1, 2026, versus $10,800 in its September 1, 2025 edition. Those California amounts are not NCCI national thresholds and should not be applied to other states. WCIRB’s eligibility explanation and 2026 examples.

A 1.00 pricing factor is not necessarily an issued 1.00 EMR. An insurer may apply a unity factor to an ineligible or otherwise unrated risk. For bidding, establish whether an actual rating exists; if not, document “no issued EMR” rather than reporting an assumed 1.00. NCCI, ABCs, “Experience Rating Modification Factor”.

What goes into an experience modification calculation?

An official worksheet begins with insurance data, not an OSHA log. In NCCI jurisdictions, insurers submit policy, exposure and claim information through unit statistical reporting. The rating organization applies the approved rules and values for the applicable experience period.

1. Payroll and classifications establish exposure. Roofing and clerical payroll do not carry the same expected loss costs. The worksheet groups audited payroll (or an approved alternative exposure unit) by workers' compensation class and policy period; a company's NAICS code is not a substitute for its insurance classification code.

For a payroll-based class in NCCI's published worksheet example:

Expected class losses = (class payroll / 100) × approved ELR

This is one component, not the EMR formula. NCCI's hypothetical Exhibit G uses $3,125,350 in payroll and an ELR of 1.413, producing $44,161 after rounding. Real ELRs need to come from the applicable approved state table. Expected losses from eligible classes and policy years are combined. NCCI, ABCs, Exhibit G.

The D-Ratio supplies expected primary losses. The approved discount ratio (D-Ratio) estimates the primary portion of expected losses for a class and is a separate state-approved value from the ELR:

Expected primary losses = Expected losses × D-Ratio
Expected excess losses = Expected losses - Expected primary losses

For that same NCCI hypothetical class row, the D-Ratio is 0.41: $44,161 × 0.41 = $18,106 in expected primary losses (rounded); expected excess is $26,055. These are the guide's teaching inputs, not a universal D-Ratio. A real worksheet may aggregate classes, years, and applicable rounding differently. NCCI, ABCs, Exhibit G.

2. Incurred claims establish actual insurance losses. Incurred generally means amounts already paid plus outstanding case reserves at the valuation date, not merely the final settlement or checks issued. Losses need to belong to an included policy period and are adjusted under the rating plan. An insurer-reported incurred amount may differ from the ratable amount used in the mod. NCCI, ABCs, Exhibits G–H.

In NCCI's example, certain small claims of $2,000 or less appear grouped by injury type. A worksheet row therefore need not represent one identifiable claim. Reconcile grouped counts and amounts with the carrier's supporting records; do not assume that example threshold applies everywhere.

3. Primary and excess losses carry different weights. A plan-approved split point divides each qualifying claim into primary and excess layers. The primary layer generally has more influence, making claim frequency important. NCCI's updated split points and accident limits vary by state and effective date. NCCI methodology FAQs.

NCCI illustrates this with two employers whose total losses are each $50,000. At its illustrative $18,500 split point, one $50,000 claim generates $18,500 primary and $31,500 excess; ten $5,000 claims generate $50,000 primary and no excess. This is a frequency example, not a comparison of two issued mods or a current split point for every state.

An accident limitation is not the split point. NCCI's illustrative Exhibit A first caps the amount eligible to be rated for an individual loss using the example's $200,000 state per-claim accident limitation, then separates that ratable loss at the example's $18,500 split point. A reported $500,000 loss is therefore limited to $200,000, with $18,500 primary and $181,500 excess in that demonstration. The $300,000 above the limit is non-ratable in the example, not a new excess-loss layer. Those two example limits are not applicable state defaults. The plan can also prescribe other claim, accident and medical-only adjustments. Use the exact governing order of operations before calculating a real mod. NCCI, ABCs, Exhibit A.

4. Weighting and ballast stabilize the result. NCCI applies a state-approved excess-loss weight and ballast so unusually large claims do not dominate a small employer's mod in the same way they might affect a larger risk. Expected primary and excess losses, discount ratios and claim limits also matter.

NCCI's three-decimal ELR filings can affect ratings effective in 2026 or later, depending on approvals. Use the precision actually approved for the state and date. NCCI decimal-extension notice.

5. Claim adjustments matter. Where NCCI's Experience Rating Adjustment (ERA) is approved, medical-only losses receive a 70% reduction for experience rating; 30% remains in the ratable primary and excess layers. The claim is still reported to the insurer. California uses a different small-claim treatment; never interchange the two rules. NCCI, ABCs, Medical-Only Claims; WCIRB formula.

Why “actual losses ÷ expected losses” is not an adequate EMR calculator

The ratio captures the intuition, but omits primary/excess weighting, ballast, loss adjustments and bureau-specific rules. NCCI's worksheet compares adjusted totals, not unadjusted incurred claims divided by expected losses.

For NCCI's published educational worksheet, the final arithmetic is:

Illustrated NCCI mod = (A_p + E_e × (1-W) + B + W × A_e)
                     / (E_p + E_e × (1-W) + B + W × E_e)

Here A_p and A_e mean ratable actual primary and excess losses; E_p and E_e mean expected primary and excess losses; W is the excess-loss weight and B the ballast. The claims need to already have undergone the approved eligibility, valuation, limitation and adjustment steps. This is not a universal 50-state formula. NCCI, ABCs, Exhibit H.

Worked calculation: NCCI's published educational worksheet

These numbers reproduce NCCI's fictional “Any Insured” worksheet, Exhibits G–H of its 2025 guide. They are not real-employer or current state rating values.

First reconcile reported and ratable losses. NCCI displays incurred claim losses before and after the adjustments used in its worksheet:

Actual loss component	Before rating adjustments	After rating adjustments
Total incurred losses	$234,335	$163,740
Primary losses	$142,000	$88,100
Excess losses (total less primary)	$92,335	$75,640

Only the after-adjustment loss amounts enter this example's final arithmetic. ERA and any other applicable plan adjustments act on the underlying claims. The aggregate differences do not establish which adjustment each claim received. Without claim detail, one cannot reconstruct the transition or apply 70% mechanically to the entire total. NCCI, ABCs, Exhibits G–H.

The remaining values needed for the published worksheet's final arithmetic are:

Component	NCCI educational value
Expected primary losses	$81,573
Expected excess losses	$115,498
Adjusted actual primary losses	$88,100
Adjusted actual excess losses ($163,740 − $88,100)	$75,640
Excess-loss weight (W)	0.16
Ballast (B)	$45,900

In NCCI's illustrated worksheet, the stabilizing value is:

S = Expected excess × (1-W) + B
  = 115,498 × 0.84 + 45,900
  = 142,918 (rounded)

The weighted actual excess is $75,640 × 0.16 = $12,102 (rounded). Weighted expected excess is $115,498 × 0.16 = $18,480 (rounded). Following the display rounding in NCCI's worksheet:

Adjusted actual total   = 88,100 + 142,918 + 12,102 = 243,120
Adjusted expected total = 81,573 + 142,918 + 18,480 = 242,971
Illustrated mod = 243,120 / 242,971 ≈ 1.000613
Rounded illustrated mod = 1.00

The displayed 1.00 is a rounded result, not evidence of zero claims or an issued mod for another employer.

What does a mod do to the workers' compensation premium?

NCCI's separate Exhibit E applies three illustrative mods to a $100,000 premium before the mod:

Example mod	NCCI's arithmetic	Illustrated modified premium
0.75 (credit)	$100,000 × 0.75	$75,000
1.00 (unity)	$100,000 × 1.00	$100,000
1.25 (debit)	$100,000 × 1.25	$125,000

These are teaching figures, not quotes or guaranteed savings. The EMR multiplies the applicable pre-mod premium, not the total claims. Other pricing adjustments and charges affect the final bill. NCCI, ABCs, Exhibit E.

Which years count toward EMR?

NCCI generally uses about three policy years of payroll and claims, selected by policy effective dates, not the past three OSHA calendar-year logs. For a January 1, 2026 rating effective date and annual January renewals, NCCI's example includes policies effective January 1, 2022; January 1, 2023; and January 1, 2024. The January 2025 policy ordinarily enters the January 2027 calculation, replacing the oldest. NCCI's general inclusion window covers policies beginning 21–57 months before the rating effective date; short policies and other circumstances can change the included experience. NCCI, ABCs, Exhibit C.

An accident today therefore does not automatically alter today's mod. A qualifying insurance claim may enter a later rating period; changes to an already-issued mod call for a revision permitted by the relevant bureau, not simply a new reserve estimate.

EMR rules are not identical across the United States

Do not apply one NCCI formula to every state. Rating arrangements differ, including intrastate versus interstate experience, independent state bureaus, and state-run monopolistic systems.

Jurisdiction or arrangement	What employers should verify
States using NCCI's plan	The state-approved 2025 Plan Manual edition or other applicable approved edition, rating values, rating effective date, eligibility and whether an interstate mod is issued. NCCI administers calculations in participating jurisdictions.
Indiana, Massachusetts and North Carolina	Independent state organizations produce intrastate mods under arrangements described in NCCI's public guide; interstate coordination may also apply.
Minnesota and Wisconsin	Their independent bureaus participate in relevant interstate NCCI arrangements under conditions described by NCCI; do not assume NCCI produces their standalone intrastate mods.
California	The WCIRB operates a distinct system. Its X-Mod formula excludes the first $250 of each applicable claim and uses its own primary thresholds, eligibility and rates. Its September 1, 2026 eligibility threshold is $11,700, subject to the approved plan's complete eligibility rules.
New York	NYCIRB publishes a separate Experience Rating Plan and values, including tables with an October 1, 2026 effective date.
Pennsylvania	PCRB publishes its own methodology, including credibility, limitation charges and maximum-modification rules. Its temporary ±25% swing limit and secondary capping rule applied only to rating effective dates April 1, 2024–March 31, 2026. For ratings effective April 1, 2026 onward, the transitional limits have expired; the current PCRB plan provides a maximum-modification rule and a conditional cap on increases of more than 40% over the prior final mod. Confirm the governing edition and circumstances.
Delaware, Michigan and New Jersey	NCCI's published guide excludes these from its plan; find the appropriate state system rather than forcing an NCCI worksheet.
North Dakota, Ohio, Washington and Wyoming	Monopolistic state workers' compensation systems operate their own coverage and rating arrangements rather than the standard NCCI private-insurer plan.

Sources: NCCI, ABCs, “How the Plan Operates”; NCCI's 2025 manual rollout; WCIRB's September 2026 plan; NYCIRB's October 1, 2026 rating values; PCRB Experience Rating Plan and transition FAQs.

Check the governing edition. Before reviewing an employer’s mod, verify the effective date, approved state manual and values, loss valuation date and issued worksheet. NCCI's restructured manual has state-specific approved versions; its public educational example alone cannot validate a real mod.

A reserve reduction may affect a later rating. The WCIRB's California guidance says that a change in a claim's value alone is not enough to revise an already-issued California experience modification. That is a California-specific limitation. In any jurisdiction, request the approved revision rules before promising that a reserve reduction or claim closure will immediately reduce a published mod.

Does OSHA Form 300 affect EMR?

Not directly. Rating bureaus use insurer-reported payroll, claim losses and approved plan factors; they do not convert an OSHA Form 300 case count into an EMR.

Under 29 CFR 1904.4, a covered employer records a case if it is work-related, new, and meets an applicable recording criterion. Under 29 CFR 1904.7, criteria include death, days away, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness, and certain significant diagnosed conditions. Different specific-case provisions also apply. The rule does not ask whether the insurance carrier has accepted a claim.

OSHA expressly states in 29 CFR 1904.0 that recording or reporting a case does not establish a workers' compensation entitlement or prove a violation. In its FAQ about workers' compensation reports, OSHA confirms that some cases are compensable but not OSHA-recordable, and others are OSHA-recordable but not compensable.

Why the records can cover different workers: Under 29 CFR 1904.31, an employer also needs to record qualifying cases involving workers not on its payroll when it provides their day-to-day supervision. That can include temporary or contractor-supplied workers. The responsible employers should coordinate to record each case on one OSHA log. The workers' compensation coverage and rating treatment needs to be determined separately from the relevant insurance arrangement and law. A host employer should not assume that every case on its OSHA log belongs to its own insured loss experience.

Possible result for the same incident	OSHA 300	Workers' comp/EMR process
A new work-related injury calls for sutures and the insurer accepts an eligible claim	Generally recordable, because sutures constitute medical treatment beyond first aid	The claim's ratable incurred losses may be included in a qualifying future experience period under the applicable rating rules.
A work-related minor injury receives first aid only, with no other recordability trigger; a state system covers the expense	Generally not recordable on that basis alone	A compensable medical-only claim may still enter the insurer's reported experience, subject to the plan's adjustments.
An injury meets OSHA's recording criteria, but a workers' compensation claim is disputed or denied	Recordability is determined independently	Do not presume an accepted, ratable insurance loss merely from the OSHA entry.
A minor incident meets neither OSHA recording criteria nor the state's claim criteria	Not recordable	No qualifying insurance claim is assumed.
A temporary worker is injured while the host directs the work methods day to day	The host may be responsible for logging the recordable injury under §1904.31 even though the worker is not on its payroll	Whether the resulting insurance loss belongs to the host's or another employer's rated experience calls for separate insurance analysis.

These are conditional examples, not case determinations. For denied or disputed claims, check the actual insurance-reporting treatment with the carrier or bureau; OSHA recordability remains a separate question.

For the recordability test, see HazComFast's 29 CFR 1904.4 guide and the official OSHA text of 29 CFR 1904.7. Part 1904's recordkeeping rules also apply to covered construction employers, subject to the applicable exemptions; they are not general-industry-only rules. OSHA construction compliance guidance. If a previously recorded outcome changes, see How to Correct or Update the OSHA 300 Log.

EMR vs. TRIR vs. DART: three different measurements

Indicator	Underlying data	Core calculation or purpose	Typical period and level
EMR / experience mod	Insurance payroll or exposures, classifications, incurred claim losses, approved rating factors	Bureau-specific experience rating applied to workers' compensation premium rating	Generally multiple policy years, at the insured-risk level subject to ownership/combination rules
TRIR / total recordable incident rate	OSHA-recordable cases and hours actually worked	Recordable cases × 200,000 ÷ hours worked	Usually a calendar year; often calculated for an OSHA establishment or company aggregate as specified
DART / days away, restricted or transferred rate	OSHA Form 300 cases classified as days away (H) or job transfer/restriction (I), plus worked hours	(H + I cases) × 200,000 ÷ hours worked	Usually a calendar year, with the same denominator basis as TRIR

The 200,000 represents 100 full-time workers at 40 hours per week for 50 weeks. Both rates count OSHA cases, not insurance dollars; DART cases are also included in TRIR. When benchmarking against BLS nonfatal industry rates, confirm that the case definition is comparable: a company rate that counts fatal cases is not automatically identical to a BLS nonfatal rate. OSHA recordkeeping guidance; OSHA ITA data.

For an honest rate, use hours worked by the same worker population represented by the case count. Do not mix one establishment's cases with an unrelated companywide hours denominator, or compare different reporting scopes without identifying the difference. OSHA recordkeeping is generally organized by establishment; an experience mod is organized around an insured risk and the rating plan's entity-combination rules. These are not automatically the same reporting boundaries. OSHA's covered-employee rule; multiple-establishment rule.

Hypothetical incidence-rate check (not an EMR calculation): A company works 200,000 hours in a calendar year. It has four OSHA-recordable cases, two classified in columns H or I. TRIR = 4 × 200,000 / 200,000 = 4.00. DART = 2 × 200,000 / 200,000 = 2.00. These values do not tell you its EMR; there is no claim-cost, classification, rating-period or bureau data here.

HazComFast's TRIR/DART calculator calculates these OSHA incidence-rate measures. It does not calculate an experience modification.

How contractors use EMR in prequalification

Owners, general contractors and public procurement teams may request an employer's current and historical experience modifications, OSHA incident rates, insurance information and descriptions of its safety program. A real State of Maine contractor pre-bid questionnaire, for example, asks for a current NCCI EMR and additional supporting information if the factor exceeds 1.0. That is one purchaser's documented practice, not a universal federal OSHA threshold or a national rule disqualifying every contractor with a mod above 1.0.

OSHA's nonmandatory Recommended Practices for Safety and Health Programs support selecting and coordinating with contractors based on relevant safety qualifications and hazard controls. A prudent buyer should consider the work's hazards, incident history, worker reporting practices, corrective actions and actual field controls, not treat EMR as a stand-alone finding of safety performance.

Before sharing OSHA logs as part of a bid, distinguish a request for 300A summaries and rates from a request for line-by-line injury information. Under 29 CFR 1904.29(b)(10), employers who voluntarily provide Forms 300 or 301 to outside parties generally must remove or hide employee names and other personally identifying information, subject to specified exceptions. See HazComFast's OSHA 300 Log in Excel: What to Send a GC.

How to obtain and review an official experience-rating worksheet

Establish whether you have an issued rating. Ask whether the risk is experience-rated and whether the document reflects a calculated mod, a unity pricing factor or an unrated status. Then identify the relevant state(s), rating effective date and intrastate/interstate scope.
Ask your insurance agent or broker and carrier of record. Request the official experience modification worksheet, including all detailed pages, not merely a certificate showing the mod. NCCI says the carrier of record can obtain the worksheet through Riskworkstation; other authorized requesters can use a valid letter of authority. In Pennsylvania, the PCRB provides a separate worksheet request process.
Match identity, status and version. Verify legal name, risk ID, related entities and ownership changes. NCCI identifies preliminary, final and contingent as the three worksheet statuses. A preliminary rating may await approved state values; a contingent rating may await needed unit-statistical data. Revised describes a later worksheet version or action, not a fourth status. Record the original and revised production dates separately. NCCI, ABCs, “Status of Experience Rating”.
Reconcile the exposure. Compare classification codes, policy periods and audited payroll with insurer audits and payroll records; question duplicate, missing or misclassified exposure.
Reconcile individual and grouped claims. Match identified claims to insurer loss runs, and separately reconcile grouped small-claim counts, injury-type categories and totals when the applicable worksheet uses grouping. Check policy year, claim status, paid-plus-reserved incurred amount at the valuation date, medical-only identification and relevant limitations or adjustments. Do not mistake a summary line for a single claim; request supporting detail through the carrier when needed.
Check approved values and arithmetic. Compare expected loss rates, split points, discount ratios, weights, ballast, eligibility and rounding to the correct state-approved edition. A spreadsheet can check transcribed arithmetic, but it cannot authenticate the insurer data or regulatory values.
Request corrections through the proper channel. Have the carrier, agent and bureau review substantiated errors in reported unit data or rating factors. Ask whether the specific correction is permitted to revise the published mod and which worksheet or future rating period it affects. California's rules, for example, do not authorize a revision solely because a claim's value changes.

The central goal is to reconcile the worksheet to insurance records, while separately maintaining accurate and complete OSHA logs. Neither reporting stream should be altered to force a preferred bid number.

Can an online EMR calculator give you an official mod?

An estimate and an issued modification are not the same document. Some tools can model the effect of changes in payroll or claims when they have the appropriate jurisdiction's parameters. A calculator that only asks for total actual losses and total expected losses cannot reconstruct NCCI's primary/excess treatment, credibility and loss adjustments, or California's separate plan.

Resource	What it can legitimately tell you	What it cannot certify
NCCI or independent-bureau issued worksheet obtained through an authorized channel	The published experience modification and the inputs used under that bureau's applicable plan, subject to its status and revision rules	Whether OSHA logs are accurate or whether the employer's actual hazard controls are effective
WCIRB September 1, 2026 Experience Modification Estimator	An informational California X-Mod estimate from user-supplied payroll, classifications and claims using the applicable approved California values	A WCIRB-published X-Mod; the WCIRB warns that its own reported inputs may differ from what the user enters
Educational worksheet arithmetic checker	Whether transcribed totals, split amounts, weights and arithmetic reconcile with a worksheet provided by the employer	The correctness of missing insurer data, rating eligibility, ownership combinations or unprovided approved state tables
HazComFast TRIR/DART calculator	OSHA incidence rates from properly scoped case counts and hours worked	Any EMR calculation

Even an estimator using approved state values is not the bureau's issued modification. For a bid requiring official evidence, obtain the issued document. WCIRB's 2026 estimator instructions.

Sources and method

The calculation examples reproduce the fictional “Any Insured” worksheet in NCCI’s 2025 educational guide. For an actual employer, use the issued worksheet and the approved rules and rating values for its jurisdiction and effective date. The review checklist below helps reconcile those records; it does not replace a carrier or rating-bureau determination.

Employer's checklist and copyable EMR worksheet audit

Before your next bid, copy or print this form. Fill it from the bureau-issued worksheet, audited insurance records and carrier loss runs, not from OSHA Form 300. Mark an item complete only when you can point to the supporting record. Record discrepancies without modifying the source documents. Keep claim-level medical and personal details in authorized, access-controlled files, not on this shared checklist. Matching the arithmetic does not prove the insurer data or factors are correct; the carrier or bureau needs to resolve official disputes.

Employer/risk name: ____________________ Internal reviewer: ____________________ Review date: ____________________

Check	Evidence or answer to enter	Complete
1. Is an EMR actually issued? Distinguish unrated from an issued 1.00.	Issued mod or “unrated”: __________	[ ]
2. Correct issuer and jurisdiction? Confirm the bureau, state(s), intrastate/interstate scope and applicable plan.	Bureau: __________ State(s): __________ Plan edition: __________	[ ]
3. Correct dates and status? Check the rating effective date and the preliminary / final / contingent status; document any subsequent revision separately.	Effective: __________ Status: __________ Revision/date: __________	[ ]
4. Correct insured entity? Check legal entities, risk identifiers and relevant ownership combinations.	Entities/risk ID reconciled to: __________	[ ]
5. Correct experience period? Compare included policy inception dates with the plan's window.	Policy years included: __________	[ ]
6. Correct payroll and class codes? Match audited payroll or other approved exposure with insurance classes; do not substitute NAICS codes.	Audit/records matched: __________ Variance: __________	[ ]
7. Correct reported losses? Match identified claims and grouped small-claim counts/totals to carrier loss runs, including valuation date, paid amounts and reserves.	Loss-run date: __________ Unexplained difference: __________	[ ]
8. Correct ratable adjustments? Reconcile original incurred versus adjusted amounts, medical-only treatment, claim caps and primary/excess split.	Rules/adjustments checked: __________	[ ]
9. Correct approved factors? Check expected loss rates, discount ratios, weight, ballast, split point and needed rounding against the effective state edition.	Source/table version: __________ Variance: __________	[ ]
10. Does the math reconcile? Recalculate the disclosed subtotals and displayed mod without assuming unprovided data.	Worksheet mod: __________ Arithmetic result: __________	[ ]
11. Are discrepancies being reviewed? Request a written carrier/bureau decision; a claim-value change does not necessarily authorize revision of an issued mod.	Contact/date: __________ Decision/status: __________	[ ]
12. Are OSHA submissions separate and privacy-safe? Maintain Forms 300/300A/301 independently; provide only the official EMR and correctly scoped OSHA rates and records requested for the bid.	Documents provided: __________ Privacy check: __________	[ ]

Outcome: [ ] Reconciled [ ] Awaiting carrier/bureau response [ ] Revision requested [ ] No issued EMR. Next action and owner: ____________________

Site-wide regulatory figures such as compliance dates and penalty amounts come from our regulatory source-of-truth modules, last checked against the eCFR, OSHA.gov, and the Federal Register on October 19, 2026. Last reviewed November 14, 2026.

Experience Modification Rate (EMR): How It Is Calculated and What OSHA Records Actually Affect