# OSHA Forms 300, 300A & 301: The Complete Recordkeeping Guide for 2026
Every employer covered by the Occupational Safety and Health Act must understand OSHA's injury and illness recordkeeping requirements. Forms 300, 300A, and 301 form the backbone of workplace safety tracking — and getting them wrong can trigger citations of $16,550 per violation or more.
This guide breaks down each form, who must file, critical deadlines, and the electronic submission rules that expanded significantly for 2026.
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Why OSHA Recordkeeping Matters
OSHA recordkeeping isn't just bureaucracy. These records serve three critical purposes:
1. Hazard identification — Patterns in your 300 Log reveal recurring injuries that signal systemic hazards
2. Compliance verification — OSHA inspectors request your logs immediately during inspections
3. Employer protection — Accurate records are your defense against inflated penalty proposals
Employers who fail to maintain accurate records face citations under 29 CFR 1904, which is separate from — and in addition to — citations for the underlying hazard that caused the injury.
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Who Must Keep Records?
Most employers with 11 or more employees at any point during the previous calendar year must maintain OSHA injury and illness records. There are two exceptions:
Partial Exemptions
No Exemptions Apply When
Even exempt employers must record and report:
> Construction note: Construction (NAICS 23) is NOT on the partial exemption list. All construction employers with 11+ employees must maintain full recordkeeping.
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