On February 1st of each year, many employers with 10 or more employees with some exceptions must post the OSHA-required Form 300A, which summarizes an employer's OSHA recordable injuries and illnesses for the prior year.  The Form 300A posting period is for three months from February 1st to April 30th.  Where the employer has had no recordable injuries or illnesses, the establishment must still post the 300A summary with zeros in the appropriate lines and certified by a company executive.

All of the data required for the OSHA 300A is extracted from the Form 300.  Employers do not post the Form 300 since it provides confidential medical information.

OSHA’s recordkeeping standard requires a certification of the 300A logs by a company executive. OSHA has identified four specific management officials who it considers to be a “company executive” for purposes of certifying the 300A Logs. These individuals are: 1) an owner of the company; 2) an officer of the corporation; 3) the highest-ranking company official working at the establishment; or 4) the immediate supervisor of the highest-ranking company official working at the establishment.  Note:  HR Managers or Safety Directors normally cannot sign the OSHA 300A summary unless they are an officer of the company.

The form is available for downloading from the OSHA website.

Injury and Illness Recordkeeping Forms
http://www.osha.gov/recordkeeping/RKforms.html

This page contains links to forms 300, 300A, 301 and Instructions in pdf format and in Excel format. Excel format does not include instructions.

If you have questions about this or other State or Federal mandated posting requirements, please feel free to contact Kellie Wheeler, DB&B's Employee Benefit Consultant or your tax professional at Dermody, Burke & Brown at 315.471.9171 or info@dbbllc.com.

The information reflected in this article was current at the time of publication. This information will not be modified or updated for any subsequent tax law changes, if any.