The Year-End Injury Summary, officially the OSHA Form 300A Summary of Work-Related Injuries and Illnesses, is the annual summary employers prepare from their OSHA 300 Log. It shows the total number of recordable cases, days away from work, job transfers or restrictions, and injury and illness types for one establishment over one calendar year.
Employers covered by OSHA's recordkeeping rule must complete, certify and post the Form 300A every year, even when there were no recordable cases. Many establishments must also submit the 300A data electronically to OSHA by March 2.
What Is OSHA Form 300A?
OSHA's recordkeeping rule, 29 CFR Part 1904, uses three forms:
- Form 300 (Log): a running list of each recordable injury and illness.
- Form 301 (Incident Report): details about each individual case.
- Form 300A (Summary): the year-end totals from the Log.
The 300A does not list names or case details. It shows only totals, which is why it can be posted where all employees can see it. Employers may use an equivalent form, as long as it contains the same information, including the employee access and employer penalty statements found on the OSHA 300A.
Why the Form 300A Matters
- Transparency: posting gives employees a summary of injuries and illnesses at their workplace.
- Accuracy check: the year-end review is a required chance to find and correct errors in the Log.
- Performance metrics: totals and hours worked are used to calculate the total recordable incident rate and DART rate.
- Public data: OSHA collects 300A data electronically from covered establishments through its Injury Tracking Application.
- Inspections and prequalification: OSHA inspectors, customers and insurers often ask for recent 300A summaries.
Requirements Under 29 CFR 1904.32
Section 1904.32 requires employers, at the end of each calendar year, to review the OSHA 300 Log, create an annual summary, certify the summary and post it.
Review the Log
Employers must review the entries as extensively as necessary to make sure they are complete and correct, and correct any deficiencies.
Complete the Summary
Employers must total the columns on the Log, entering zeros if there were no recordable cases, and enter the calendar year covered, the company name, establishment name and address, the annual average number of employees covered by the Log, and the total hours worked by those employees.
Certify the Summary
A company executive must certify that they have examined the Log and reasonably believe, based on their knowledge of the process by which the information was recorded, that the annual summary is correct and complete. Under 1904.32(b)(4), the certifying executive must be one of the following:
- An owner of the company, only if the company is a sole proprietorship or partnership.
- An officer of the corporation.
- The highest ranking company official working at the establishment.
- The immediate supervisor of the highest ranking company official working at the establishment.
Post the Summary
The summary must be posted no later than February 1 of the year following the year covered and kept in place until April 30. It must be posted in each establishment in a conspicuous place where notices to employees are customarily posted, and it must not be altered, defaced or covered.
Keep the Records
Under 1904.33, employers must save the 300 Log, the privacy case list (if one exists), the annual summary and the 301 forms for five years following the end of the calendar year the records cover.
Electronic Submission Under 29 CFR 1904.41
Section 1904.41 requires certain establishments to submit their injury and illness data electronically through OSHA's Injury Tracking Application (ITA):
- Form 300A, 20 to 249 employees: establishments that had 20 to 249 employees at any time during the previous calendar year and are in an industry listed in Appendix A to Subpart E.
- Form 300A, 250 or more employees: establishments that had 250 or more employees at any time during the previous calendar year and are required to keep OSHA injury and illness records.
- Forms 300 and 301: establishments that had 100 or more employees at any time during the previous calendar year and are in an industry listed in Appendix B to Subpart E must also submit information from their 300 Logs and 301 Incident Reports.
Covered establishments must submit by March 2 of the year after the calendar year covered. Submissions must include the establishment's Employer Identification Number (EIN) and a legal company name. OSHA's Injury Tracking Application page offers a coverage tool to help employers determine whether they must submit, and notes that establishments that miss the deadline must still submit their data.
How to Complete the Form 300A: Step by Step
- Close out the year. After December 31, confirm all cases from the year have been entered on the 300 Log.
- Review each case. Verify recordability, classification, days away and restricted days, and update cases where circumstances changed.
- Total the columns. Add up the number of cases, days and injury and illness types. Enter zeros if there were no cases.
- Enter establishment data. Add the annual average number of employees and total hours worked, which OSHA provides a worksheet to calculate.
- Calculate rates. Use the totals to calculate TRIR and DART for internal tracking, for example with the SMS360 OSHA Injury and Incident Calculator.
- Certify. Have an eligible company executive review and sign the certification.
- Post by February 1. Display the summary until April 30.
- Submit by March 2 if covered. Enter the data in the ITA by web form, CSV upload or API.
- Retain for five years. File the certified summary with the Log and 301 forms.
Common Mistakes to Avoid
- Skipping the form when there were no cases: OSHA states that a 300A is still required, with zeros, and must be certified and posted.
- Wrong certifier: a safety manager who is not one of the listed executives cannot certify the summary.
- Missing hours or employee counts: these fields are required and are needed for incidence rates.
- Posting late or removing early: the posting period runs from February 1 through April 30.
- One summary for multiple sites: records are kept by establishment, and each establishment needs its own summary.
- Missing the electronic deadline: covered establishments must submit by March 2.
How SMS360 Helps
The SMS360 Incident Management module records injuries and illnesses as they happen, applies OSHA recordability fields and builds the 300 Log for each establishment. At year end, safety teams can review cases, generate the 300A totals and keep certified summaries on file for the five-year retention period, which makes posting and electronic submission easier.
Frequently Asked Questions
When does the OSHA 300A have to be posted?
Under 29 CFR 1904.32(b)(6), the summary must be posted no later than February 1 of the year following the year covered by the records and kept in place until April 30. It must be posted where employee notices are customarily posted.
Who can sign the OSHA Form 300A?
A company executive must certify the summary: an owner (for a sole proprietorship or partnership), an officer of the corporation, the highest ranking company official at the establishment, or that official's immediate supervisor.
Is a 300A required if there were no injuries?
Yes. OSHA states that employers with no recordable cases must still review the Log, complete the 300A with zeros, have it certified by a company executive and post it from February 1 to April 30.
When is the electronic 300A submission due?
Establishments covered by 29 CFR 1904.41 must submit their data through OSHA's Injury Tracking Application by March 2 of the year after the calendar year covered. Establishments with 100 or more employees in Appendix B industries must also submit 300 and 301 data by the same date.
