OSHA Form 300A is the Summary of Work-Related Injuries and Illnesses, a year-end tally of every recordable case from your OSHA 300 Log, certified by a company executive and posted where employees can see it. Most employers with more than 10 employees must complete one for each establishment, even if the count is all zeros. Here's exactly how to fill it out, field by field, plus the deadlines you're working against in 2026.
What is OSHA Form 300A?
Form 300A is the summary page that closes out your OSHA recordkeeping year. While the OSHA 300 Log tracks each individual case as it happens, the 300A rolls those entries into establishment-wide totals: how many deaths, how many cases involved days away from work, how many involved job transfer or restriction, and how those cases break down by type: injury, skin disorder, respiratory condition, poisoning, hearing loss, or other illness.
Under 29 CFR 1904.32, every covered establishment must complete a 300A at the end of each calendar year, even if zero recordable incidents occurred. In that case, you enter zeros across every column; you don't skip the form.
Who has to complete and post OSHA Form 300A?
Two exemptions matter here, and both are narrower than most people assume.
Size exemption. Employers with 10 or fewer employees at all times during the previous calendar year don't have to keep OSHA injury and illness records, including the 300A, unless OSHA or the Bureau of Labor Statistics asks them to in writing.
Industry exemption. Establishments classified in certain low-hazard retail, service, finance, insurance, and real estate industries are partially exempt, per the list in Appendix A to Subpart B of 29 CFR 1904. If your NAICS code isn't on that list, this exemption doesn't apply to you.
One thing that doesn't change regardless of exemption status: every employer, exempt or not, must report any workplace fatality, in-patient hospitalization, amputation, or loss of an eye directly to OSHA within the required timeframe.
What information goes on OSHA Form 300A?
The form has four sections. Here's what belongs in each.
Establishment information. Your establishment's name, street address, city, state, and ZIP code, plus an industry description (for example, "manufacture of motor truck trailers") and your NAICS code if you know it.
Employment information. The annual average number of employees, and the total hours worked by all employees over the year. More on calculating both below.
Number of cases (Columns G–J). Total the individual entries from your 300 Log:
- Column G: total deaths
- Column H: total cases with days away from work
- Column I: total cases with job transfer or restriction
- Column J: total other recordable cases
Number of days (Columns K–L). Column K is total days away from work; Column L is total days of job transfer or restricted duty, across all cases.
Injury and illness types (Column M). Break out the same case count by category: injuries, skin disorders, respiratory conditions, poisonings, hearing loss, and all other illnesses. The sum of M1–M6 should equal the sum of columns G through J; if it doesn't, go back and check your Log entries before you certify anything.
How do you calculate the annual average number of employees?
If your headcount stayed roughly flat all year, you can just use that number. If it fluctuated (seasonal work, growth, layoffs), OSHA's formula is:
- Add up the number of employees paid in every pay period during the year (full-time, part-time, temporary, seasonal, salaried, and hourly all count).
- Count the number of pay periods in the year, including any period with zero employees.
- Divide the total from step 1 by the total from step 2.
- Round up to the next whole number.
A quick sanity check: your result should land somewhere between your smallest and largest pay-period headcounts. If it doesn't, recheck your math, and remember you can't just divide total W-2s by pay periods; you have to sum the actual per-period counts first.
How do you calculate total hours worked?
Count only hours actually worked by every employee: full-time, part-time, seasonal, and any temporary or staffing-agency workers under your day-to-day supervision. Leave out vacation, sick leave, and holiday time, even if employees were paid for it.
If you only track hours paid rather than hours worked (common for salaried staff or mileage-based drivers), estimate actual hours worked as closely as you can. OSHA's optional worksheet approach: take your full-time employee count, multiply by standard annual work hours for a full-time employee, then add estimated overtime and part-time/temporary hours on top.
Who can certify and sign the 300A?
A "company executive" has to certify that they've examined the 300 Log and reasonably believe the summary is accurate and complete. OSHA defines that as one of four people:
- An owner (sole proprietorships and partnerships only)
- A corporate officer
- The highest-ranking company official working at the establishment
- The immediate supervisor of that highest-ranking official
Knowingly falsifying the certification can result in a fine, so this isn't a rubber-stamp step; whoever signs should actually review the Log first.
When do you have to post OSHA Form 300A in 2026?
Post the completed, certified 300A (not the Log itself) no later than February 1, 2026, and keep it up through April 30, 2026. It needs to go somewhere conspicuous, wherever you'd normally post employee notices, and it can't be altered, defaced, or covered while it's up. You're required to keep both the Log and the Summary on file (and up to date) for five years after the year they cover.
Do you have to submit OSHA Form 300A electronically?
For many establishments, yes, separately from posting it on the wall. Electronic submission runs through OSHA's Injury Tracking Application (ITA), and for 2025 data the deadline is March 2, 2026.
Coverage depends on establishment size and industry:
- All establishments with 250 or more employees unless their industry is partially exempt (listed in Appendix A to Subpart B), must submit 300A data electronically. This tier only submits the 300A summary, not the case level details of the 300/301.
- Establishments with 20–249 employees in designated high-hazard industries (listed in Appendix A to Subpart E of Part 1904) must also submit 300A data.
- Establishments with 100 or more employees in certain high-hazard industries must go further and submit case-level detail from Forms 300 and 301, not just the 300A summary.
If you're not sure where your establishment falls, OSHA's ITA Coverage Application will tell you based on your NAICS code and headcount.
What happens if you get OSHA Form 300A wrong?
Two failure modes show up most often. The first is a math or classification error: case counts that don't reconcile between columns G–J and M1–M6, or an average employee count that's clearly off from actual headcount. The second is a process failure: missing the February 1 posting date, or missing the March 2 electronic submission deadline for establishments that are covered. Both are avoidable with a clean 300 Log maintained throughout the year, rather than a scramble to reconstruct twelve months of incident data in January.
That's usually where the real problem lives. The 300A is only as accurate as the Log feeding it, and the Log is only as accurate as your day-to-day incident capture. Teams that log injuries and illnesses consistently throughout the year, through incident management software rather than a shared spreadsheet, spend a lot less time in January reconciling entries and chasing down details on cases from March. Centralizing that data also makes it easier to track compliance obligations like the ITA submission deadline alongside everything else on your regulatory calendar.
Beyond the safety management software itself, OSHA's own recordkeeping resources and forms package are worth bookmarking directly; they include the fillable PDF forms and the worksheets referenced above.
Frequently Asked Questions
What is OSHA Form 300A used for? Form 300A summarizes a calendar year's work-related injuries and illnesses for a single establishment. It totals the individual cases logged on OSHA Form 300, gets certified by a company executive, and is posted where employees can see it from February 1 through April 30 of the following year.
Who is exempt from posting OSHA Form 300A? Employers with 10 or fewer employees at all times during the prior calendar year are exempt from routine recordkeeping, including the 300A. Establishments in certain low-hazard retail, service, finance, and real estate industries listed in Appendix A to Subpart B of 29 CFR 1904 are also partially exempt. All employers, regardless of exemption status, must still report fatalities, in-patient hospitalizations, amputations, and eye losses directly to OSHA.
Do I still need to complete Form 300A if I had zero recordable incidents? Yes. Every covered establishment completes a 300A each year, even with no recordable cases; you enter "0" in every column rather than leaving the form blank.
How do I calculate the annual average number of employees for Form 300A? If employment stayed roughly flat all year, use that number directly. If it fluctuated, add the number of employees paid in every pay period during the year, divide by the number of pay periods (including any with zero employees), and round up to the next whole number.
Who has to submit OSHA Form 300A electronically, and by when? Establishments with 250 or more employees, and establishments with 20–249 employees in designated high-hazard industries, must submit 300A data through OSHA's Injury Tracking Application. Some high-hazard establishments with 100 or more employees must also submit case-level data from Forms 300 and 301.
What's the difference between OSHA Forms 300, 300A, and 301? Form 300 is the running log of individual recordable cases throughout the year. Form 300A is the year-end summary of those totals, which gets posted and, for many employers, submitted electronically. Form 301 is the incident report completed for each individual case, documenting how it happened.
