What the OSHA 300A Summary is — and who must post it
The OSHA Form 300A, “Summary of Work-Related Injuries and Illnesses,” is the year-end roll-up of your OSHA 300 Log. Covered employers must complete it, have a company executive certify it, and post it in a conspicuous place from February 1 through April 30 of the year after the year it covers — even if you had zero recordable cases (29 CFR 1904.32).
Two partial exemptions apply: employers with 10 or fewer employees at all times during the prior calendar year (29 CFR 1904.1), and establishments in certain low-hazard industries (29 CFR 1904.2). Partially exempt employers must still report severe injuries (29 CFR 1904.39) and produce records if OSHA asks. Construction (NAICS 23) is not low-hazard — construction firms with 11+ employees keep full records.
What goes in each box (Columns G–M)
| Box | What it counts | CFR |
|---|---|---|
| G | DeathsWork-related fatalities recorded on the 300 Log. | 29 CFR 1904.7 |
| H | Cases with days away from workAt least one full day away after the day of injury. | 29 CFR 1904.7(b)(3) |
| I | Cases with job transfer or restrictionRestricted duty or transfer, no days away. | 29 CFR 1904.7(b)(4) |
| J | Other recordable casesRecordable (e.g. medical treatment beyond first aid) but no days away/restriction. | 29 CFR 1904.7(b)(5) |
| K | Total days away from workSum of away-days; you may cap at 180 per case. | 29 CFR 1904.7(b)(3) |
| L | Total days of job transfer / restrictionSum of restricted/transfer days; cap at 180 per case. | 29 CFR 1904.7(b)(4) |
| M | Injury & illness types (M1–M6)Injuries, skin disorders, respiratory, poisonings, hearing loss, all other illnesses. | 29 CFR 1904.29 |
How the incidence rates are calculated
The auto-filler computes the same rates EHS managers and prequalification systems (ISNetworld, Avetta) ask for. All use the standard 200,000-hour base — 100 full-time-equivalent employees working 40 hours a week, 50 weeks a year:
- TRIR (Total Recordable Incidence Rate) = (Deaths + Days-Away + Job-Transfer + Other) × 200,000 ÷ total hours worked. That is (G + H + I + J).
- DART rate (Days Away, Restricted, or Transferred) = (H + I) × 200,000 ÷ hours.
- Days-Away rate = H × 200,000 ÷ hours.
- Death rate = G × 200,000 ÷ hours.
Rates require total hours worked; with zero hours entered the tool shows “—” instead of a divide-by-zero error.
How does my TRIR compare? (national benchmark)
Prequalification systems like ISNetworld and Avetta grade your TRIR and DART against the industry average. For private construction (NAICS 23), the 2024 U.S. Bureau of Labor Statistics figures are a TRIR of 2.2 and a DART rate of 1.3 per 100 full-time workers (BLS Survey of Occupational Injuries and Illnesses (SOII), 2024, Table 1). The auto-filler shows your computed TRIR next to this average in real time, so you immediately see whether you are above or below the national construction rate.
| Metric | National construction average | Source |
|---|---|---|
| TRIR | 2.2 | BLS Survey of Occupational Injuries and Illnesses (SOII), 2024, Table 1 |
| DART rate | 1.3 | BLS Survey of Occupational Injuries and Illnesses (SOII), 2024, Table 1 |
BLS averages cover all of private construction; your own experience-modification and prequalification targets may be stricter. Benchmark figures verified 2026-10-05.
Worked examples
Example 1 — a 25-person electrical subcontractor. 50,000 total hours, 1 days-away case (H=1), 1 restricted-duty case (I=1), 1 other recordable (J=1), 0 deaths. Total recordable = 3. TRIR = 3 × 200,000 ÷ 50,000 = 12.0. DART = (1 + 1) × 200,000 ÷ 50,000 = 8.0.
Example 2 — a 150-person general contractor. 300,000 hours, H=4, I=2, J=6, 0 deaths. Total recordable = 12. TRIR = 12 × 200,000 ÷ 300,000 = 8.0. DART = (4 + 2) × 200,000 ÷ 300,000 = 4.0. A general contractor is NAICS 236, which is not in Appendix B (the only construction code there is 2381), so this firm must also e-file the 300A to the ITA — posting alone is not enough. Had the same 150 people been a NAICS 2381 foundation, structure or building-exterior contractor, it would owe Forms 300, 301, 300A.
Posting is not the same as electronic submission (ITA)
Many contractors are cited because they post the paper 300A but never e-file. Posting (29 CFR 1904.32) and electronic submission to the Injury Tracking Application (29 CFR 1904.41 (88 FR 47346, Jul 21 2023), deadline March 2) are separate duties:
| Who must e-file | Submit | CFR |
|---|---|---|
| 20–249 employees in an Appendix A (Subpart E) industry | Form(s) 300A | 29 CFR 1904.41(a)(1) |
| 100+ employees in an Appendix B (Subpart E) high-hazard industry (construction: NAICS 2381 only) | Form(s) 300, 301, 300A | 29 CFR 1904.41(a)(2) |
| 250+ employees not in a partially-exempt (Subpart B App A) industry | Form(s) 300A | 29 CFR 1904.41(a)(1)(ii) |
The 2024 rule added the 100+ high-hazard tier (Appendix B), which requires Forms 300 + 301 + 300A — not just the 300A. It includes one construction code, 2381(foundation, structure and building exterior contractors); NAICS 236, 237, 2382, 2383 and 2389 are not in it and owe the 300A alone.
Deadlines & retention
- Complete the 300 Log / 301 within 7 calendar days of learning of a recordable case (29 CFR 1904.29(b)(3)).
- Post the 300A: February 1 – April 30 of the following year (29 CFR 1904.32).
- E-file by March 2 if covered (29 CFR 1904.41).
- Keep the 300, 300A, 301, and privacy list for 5 years (29 CFR 1904.33).
What happens if you don't post or keep accurate records
Failure to post or maintain the 300A is a recordkeeping citation. Penalties are up to $16,550 per violation (other-than-serious, 2026 federal rates), rising to $165,514 for willful or repeated violations. 2026 amounts unchanged from 2025 (no CPI adjustment; OMB M-26-11). Not an increase. Some State Plans set their own amounts: California and Oregon can fine more on at least one class; Indiana, Kentucky, Michigan, South Carolina and Tennessee cap serious violations at $7,000 and willful or repeated ones at $70,000; New Mexico, Utah and Virginia publish caps just below federal. Estimate the exposure with our OSHA Fine Calculator.
Frequently asked questions
When must the OSHA 300A Summary be posted?
The OSHA 300A Summary must be posted in a visible location at each establishment from February 1 through April 30 of the year following the covered calendar year. For example, the 2025 summary must be posted from February 1, 2026 through April 30, 2026.
Who is required to complete the OSHA 300A?
Most employers with 11 or more employees must maintain OSHA injury and illness records, including the 300A Summary. Two distinct partial exemptions apply: employers with 10 or fewer employees at all times during the prior calendar year are partially exempt (29 CFR 1904.1), and establishments in certain low-hazard industries are partially exempt (29 CFR 1904.2). Partially exempt employers must still report severe injuries and respond if OSHA requests records.
How do I calculate the annual average number of employees?
Add the number of employees your establishment paid in all pay periods during the year (include pay periods in which you had no employees), then divide by the number of pay periods, and round the answer to the next highest whole number. Include all employees: full-time, part-time, temporary, and seasonal workers.
What is considered 'total hours worked'?
Include hours worked by all employees during the calendar year, including overtime. Do not include vacation, sick leave, holidays, or other non-work time. Include the hours of salaried, hourly, part-time and seasonal workers and of other workers subject to day-to-day supervision by your establishment (for example temporary help service workers). If you cannot measure the hours, estimate the hours the employees actually worked, not their scheduled hours.
Must a company executive sign the 300A?
Yes, a company executive must certify the summary is accurate. This can be an owner of the company (only if it is a sole proprietorship or partnership), an officer of the corporation, the highest ranking company official working at the establishment, or that official's immediate supervisor (29 CFR 1904.32(b)(4)). The certification confirms that all recordable injuries and illnesses have been accurately reported.
What are the penalties for not posting the 300A?
Failure to post the OSHA 300A (an Other-than-Serious recordkeeping violation under 29 CFR 1904.32) can result in a citation up to $16,550 per violation (2026 federal rates, unchanged from 2025). Willful or repeated recordkeeping violations can reach $165,514. State-Plan states may set different amounts.
Do I still have to post the 300A if I had zero injuries?
Yes. Covered employers must complete and post the 300A even when there were no recordable injuries or illnesses for the year — you enter zeros in the case and day columns. The form must still be signed by a company executive and posted February 1 through April 30.
What's the difference between posting the 300A and submitting it electronically (ITA)?
They are two separate obligations. Posting (29 CFR 1904.32) means physically displaying the signed paper summary at the worksite from Feb 1–Apr 30. Electronic submission (29 CFR 1904.41 (88 FR 47346, Jul 21 2023)) means uploading data to OSHA's Injury Tracking Application by March 2. Which forms you upload depends on your exact NAICS, not on "construction" as a sector: Appendix B to Subpart E lists a single construction code, 2381 (Foundation, Structure, and Building Exterior Contractors), so a 100+ establishment there uploads Forms 300 + 301 + 300A. Building construction (236), heavy and civil (237) and the other specialty trades upload the 300A — Appendix A covers all of NAICS 23, Appendix B does not.
How long must I keep the OSHA 300, 300A, and 301 records?
Retain the OSHA 300 Log, the annual 300A summary, the privacy-case list, and the 301 forms for 5 years following the end of the calendar year the records cover. (29 CFR 1904.33.) Keep them current — OSHA can ask to see them during an inspection, and updates to the 300 Log are required for the full retention period.
Sources & verification
- OSHA Recordkeeping (Part 1904) overview
- 29 CFR Part 1904 (eCFR)
- BLS Survey of Occupational Injuries and Illnesses (SOII), 2024, Table 1
- https://www.ecfr.gov/current/title-29/subtitle-B/chapter-XVII/part-1904/subpart-E/section-1904.41
- https://www.osha.gov/injuryreporting/faqs
Recordkeeping cites and penalty figures verified 2026-10-05. This tool builds the summary for you, but it is an aid — not legal advice and not a substitute for your official 300 Log. Verify entries before posting.
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