OSHA 300A Summary: How to Fill It Out and Post It (Feb 1 to Apr 30)
When and where to post the OSHA 300A summary, how to fill in each box, how to figure average employees and hours worked, who signs it, and the March 2 electronic filing.
Quick answer
The OSHA 300A summary must be posted no later than February 1 and kept up until April 30 of the year after the one it covers, in a conspicuous place where employee notices are usually posted (29 CFR 1904.32). It is required even if there were no recordable cases: enter zeros.
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When and where to post the OSHA 300A
29 CFR 1904.32(b)(6) says to post the annual summary no later than February 1 of the year after the year it covers, and to keep it posted until April 30. So the summary of 2026 cases goes up by February 1, 2027 and stays up through April 30, 2027.
Where and how, from 1904.32(b)(5):
- Post a copy in each establishment, in a conspicuous place or places where notices to employees are usually posted.
- Make sure it is not altered, defaced or covered by other material.
- Post the 300A summary only. The 300 log itself is not posted.
The summary is required even in a year with no recordable cases. The rule says to total the log columns and, if there were no cases, enter zeros (1904.32(b)(2)(i)). OSHA’s form says the same: “All establishments covered by Part 1904 must complete this Summary page, even if no work-related injuries or illnesses occurred during the year.”
Before posting, a company executive has to sign it (more on who counts below).
The four year-end steps
29 CFR 1904.32(a) lists four things to do at the end of each calendar year:
- Review the OSHA 300 log to check the entries are complete and correct, and fix anything that is not. Check that day counts are filled in and that each case has one box checked in G to J.
- Summarize the log on Form 300A.
- Certify the summary.
- Post it from February 1 to April 30.
Filling in each box
The 300A is one page. Download it with the other forms from the OSHA recordkeeping forms page.
Number of cases. Count the entries on every page of the log for each column:
| Box | What to count |
|---|---|
| (G) Total number of deaths | Checks in column G |
| (H) Cases with days away from work | Checks in column H |
| (I) Cases with job transfer or restriction | Checks in column I |
| (J) Other recordable cases | Checks in column J |
| (K) Total days away from work | Sum of column K |
| (L) Total days of job transfer or restriction | Sum of column L |
| (M) Injury and illness types | Count of each type: injuries, skin disorders, respiratory conditions, poisonings, hearing loss, all other illnesses |
Establishment information. Name, street, city, state and ZIP, a short industry description (“Framing contractor”) and the NAICS code if you know it. Construction codes start with 23.
Employment information. The annual average number of employees and the total hours worked by all employees covered by the log (1904.32(b)(2)(ii)). The next section shows how to work these out.
Average employees and hours worked
OSHA’s form package includes an optional worksheet for these two numbers.
Annual average number of employees:
- Add up the number of employees paid in each pay period during the year. Include full-time, part-time, temporary, seasonal, salaried and hourly workers.
- Count the pay periods in the year, including any with no employees (26 for every two weeks, 52 for weekly).
- Divide the first number by the second and round to a whole number.
OSHA’s worksheet warns that you cannot divide your count of W-2s by the number of pay periods. A contractor who hired 15 seasonal workers over the summer would get a number that is far too high that way. As a check, the answer should be close to the number of people working on a typical day.
Total hours worked by all employees:
- Count hours actually worked, including overtime, part-time and seasonal hours, and hours of temp workers you supervise day to day.
- Do not count vacation, sick leave, holidays or other time off, even if it was paid.
- If you only track paid hours, or have salaried staff, estimate the hours actually worked.
Payroll records are usually the easiest source for both numbers.
Who signs it
A company executive must certify that they have examined the log and reasonably believe the summary is correct and complete (1904.32(b)(3)). Under 1904.32(b)(4), that person must be one of:
- An owner of the company, but only if it 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
OSHA’s form warns that knowingly falsifying it may result in a fine.
Posting on jobsites
The rule says to post in each establishment and does not have a separate posting rule for short-term jobsites. How that works for your setup (a trailer, a shop, crews that never come to the office) is a question for OSHA’s recordkeeping staff or your area office. The OSHA recordkeeping page has contacts and answers to common questions.
Electronic filing by March 2
Some establishments must also send their 300A data to OSHA online through the Injury Tracking Application. Under 29 CFR 1904.41:
- Establishments with 20 to 249 employees at any time in the previous year, in an industry listed in Appendix A to Subpart E, submit the 300A each year. That appendix includes Construction (NAICS 23).
- Establishments with 250 or more employees that keep records submit the 300A.
- Establishments with 100 or more employees in an industry listed in Appendix B to Subpart E also submit the 300 log and 301 reports. For construction, Appendix B lists NAICS 2381, Foundation, Structure and Building Exterior Contractors.
The deadline is March 2 of the year after the one covered (1904.41(c)). Part-time, seasonal and temporary workers each count as one employee for these size limits (1904.41(b)(2)). OSHA’s Injury Tracking Application page has a tool to check whether an establishment has to file.
After April 30
Take the summary down after April 30 and keep it with the log and the 301 reports for five years after the end of the year it covers (29 CFR 1904.33). You do not have to update an old summary if a case changes later, though you may. The log itself does have to be kept up to date during those five years.
The rule text is on osha.gov: 29 CFR 1904.32, 1904.33 and 1904.41. States that run their own OSHA program can have their own rules (state plans). This page explains what the rule says; it is not legal advice.
Rules cited: 29 CFR 1904.32, 29 CFR 1904.33, 29 CFR 1904.41. Read the current text at osha.gov.
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Related guides
A plain guide to the OSHA 300 log for small contractors: what goes in each column, how to count days, privacy cases, one log per job or not, and who can ask to see it.
What the OSHA 301 Injury and Illness Incident Report asks for, field by field, when it is due, when a workers comp form can replace it, who gets a copy and how long to keep it.
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