How OSHA's electronic-reporting rule works (29 CFR 1904.41)
Under the rule in force since January 1, 2024 (29 CFR 1904.41 (88 FR 47346, Jul 21 2023)), certain employers must electronically submit their injury & illness records each year through OSHA's Injury Tracking Application (ITA). There are three independent tiers, and which one(s) apply depend on two things: the peak number of employees at the establishment and whether your industry is on Appendix A (the broad designated-industry list) or Appendix B (the high-hazard subset). The single most-missed fact: construction is split between the two lists — Appendix A covers all of NAICS 23, Appendix B reaches only NAICS 2381.
The three ITA tiers
| Tier | Who it covers | Forms to e-submit | CFR |
|---|---|---|---|
| Tier A | 20–249 employees in an Appendix A designated industry (construction is on this list too) | Form 300A | 29 CFR 1904.41(a)(1) |
| Tier B | 100+ employees in an Appendix B high-hazard industry — from construction, NAICS 2381 only | Form 300, Form 301, Form 300A | 29 CFR 1904.41(a)(2) |
| Tier C | 250+ employees, not partially exempt (any industry) | Form 300A | 29 CFR 1904.41(a)(1)(ii) |
Counts are per establishment (a single physical location), using the peak employee count for the prior calendar year, including part-time, seasonal, and temporary workers. Annual deadline: March 2.
Why construction trips people up
Because construction sits in both appendices, a construction establishment owes something at almost every size above 20 employees:
- 100+ employees → Tier B: submit the full OSHA 300 Log, every 301 incident report, and the 300A summary (29 CFR 1904.41(a)(2)).
- 20–99 employees → Tier A: below the 100-employee line for the 300/301, but still on the Appendix A list, so you owe the 300A summary (29 CFR 1904.41(a)(1)). Older guides that only mention "250+" get this wrong.
- ≤10 employees at all times → partially exempt: no recordkeeping and no ITA submission (29 CFR 1904.1), unless OSHA/BLS requests records in writing.
Worked examples
1) 120-employee general contractor (NAICS 236). Over 100 employees, but a general contractor is not in Appendix B — that appendix lists one construction code, 2381. So this firm is Tier A on the Appendix A list: 300A only, by March 2. A 120-employee concrete or roofing contractor (2381) is the one that owes Forms 300, 301 and 300A. Reading “construction” as one block gets both halves wrong — one firm over-reports, the other under-reports.
2) 35-employee electrical subcontractor. Construction is on Appendix A, and 20 ≤ 35 ≤ 249 → Tier A. Must e-submit the Form 300A summary (not the 300/301). Many firms this size wrongly assume they owe nothing.
3) 300-employee accounting firm (low-hazard, not in either appendix). 300 ≥ 250 and not partially exempt → Tier C. Must e-submit the Form 300A only.
What to do next
- Confirm your NAICS & appendix membership with OSHA's ITA Coverage Application. Use your establishment's primary NAICS code.
- Create or log into your ITA account at osha.gov/injuryreporting and submit by March 2. You can key the data in, upload a CSV, or use the API. Include your company name (required since 2024).
- Keep the underlying records. Even if you only e-submit the 300A, you must still maintain the 300 Log and 301 forms, post the 300A each February 1–April 30, and report any fatality (8 hours) or in-patient hospitalization/amputation/eye loss (24 hours) under 29 CFR 1904.39.
Penalty exposure. A failure to electronically submit required records is a recordkeeping violation cited at up to $16,550 per violation (2026 amounts, 29 CFR 1903.15(d)). A willful failure can reach $165,514. 2026 amounts unchanged from 2025 (no CPI adjustment; OMB M-26-11). Not an increase.
Frequently asked questions
Does a 120-employee construction company have to submit OSHA Form 300 electronically?
It depends on the NAICS, not on the word construction. Under 29 CFR 1904.41(a)(2), an establishment with 100 or more employees in an Appendix B high-hazard industry submits Forms 300, 301 and 300A. Appendix B to Subpart E lists exactly one construction code: 2381, Foundation, Structure and Building Exterior Contractors. So a 120-employee concrete, framing, masonry, glazing or roofing contractor submits all three forms — while a 120-employee general contractor (236) or heavy/civil contractor (237) submits the 300A only, because those codes are not on Appendix B.
What are the three OSHA electronic-reporting tiers?
29 CFR 1904.41 has three tiers: (a)(1)(i) establishments with 20–249 employees in an Appendix A designated industry submit the 300A summary only; (a)(2) establishments with 100+ employees in an Appendix B high-hazard industry submit Forms 300, 301 and 300A; and (a)(1)(ii) establishments with 250+ employees that are not partially exempt submit the 300A summary. Note the citation for that last tier: it is (a)(1)(ii), not (a)(3) — (a)(3) is submission on written notification from OSHA, which is not a tier at all. Appendix A covers all of NAICS 23; Appendix B reaches only NAICS 2381. The 2024 rule added the 100+/Appendix B tier and did not remove the 250-employee bracket.
Does a small construction firm with 30 employees have to e-submit anything?
Often yes — and this is the case most people get wrong. A 30-employee construction establishment is below the 100-employee threshold for the full 300/301, but Appendix A lists "23 Construction" as a whole sector and covers 20–249 employees. So a 30-employee construction firm of any NAICS must electronically submit the Form 300A annual summary under 1904.41(a)(1)(i). It only escapes electronic reporting if it is partially exempt (10 or fewer employees at all times, or a low-hazard Subpart B industry).
When is the OSHA injury data due each year?
Required injury and illness data for the prior calendar year must be electronically submitted through the OSHA Injury Tracking Application (ITA) by March 2. For example, 2025 data is due by March 2, 2026. The ITA portal typically opens for the new collection on January 2.
Which establishments are exempt from electronic reporting?
Partially exempt establishments do not electronically submit. An establishment is partially exempt if it had no more than 10 employees at all times during the prior calendar year, or if it is in a low-hazard industry listed in 29 CFR 1904 Subpart B Appendix A. Exempt employers do not keep the OSHA 300/301/300A and do not submit through the ITA unless OSHA or BLS requests the records in writing (1904.42).
How is the employee count measured — company-wide or per location?
The threshold is applied per establishment, meaning a single physical location, not the whole company. Use the maximum (peak) number of employees that were at the establishment at any point during the prior calendar year, and include full-time, part-time, seasonal, and temporary workers. A multi-site company submits a separate determination for each establishment.
Why does the 100+ construction tier (NAICS 2381) matter so much?
Many older compliance guides only mention the 250-employee threshold and attach Forms 300/301 to it, which is wrong under the 2024 rule. Appendix B reaches exactly one construction code, NAICS 2381 (foundation, structure and building exterior contractors): a 2381 establishment with 100 or more employees that follows the outdated guidance under-reports — submitting only the 300A instead of the full 300, 301, and 300A. The other construction codes (236, 237, 2382, 2383, 2389) owe the 300A alone, from 20 employees. Each recordkeeping/reporting failure can be cited at up to $16,550 (2026 amounts, 29 CFR 1903.15(d)), and a willful failure can reach $165,514.
Do State-Plan states follow the same ITA rule?
Most State-Plan states adopt requirements at least as effective as the federal 1904.41 rule, and submit through the same federal ITA. A few have had different timelines or coverage. If you operate in a State-Plan state (e.g., California, Michigan, Washington), confirm your state's exact requirement, but plan on the federal three-tier rule as the baseline.
Sources & verification
- https://www.ecfr.gov/current/title-29/subtitle-B/chapter-XVII/part-1904/subpart-E/section-1904.41
- https://www.osha.gov/injuryreporting/faqs
- OSHA Injury Tracking Application (ITA) — osha.gov/injuryreporting.
Rule effective 2024-01-01; verified 2026-07-29. This checker reflects federal OSHA requirements and is an estimate for planning only — it is not legal advice. State-Plan states may set different requirements.
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