State plan injury reporting rules

Yes. State-Plan States must promulgate injury and illness recording and reporting requirements that are substantially identical to the Federal requirements in 29 CFR part 1904 for determining which injuries and illnesses are entered into the records and how they are entered. See 1902.7(a) and 29 CFR part 1904 for the Federal recordkeeping rules.

• States may add more stringent or supplemental recording/reporting rules, but they must consult with OSHA and obtain approval so the changes do not interfere with national uniform reporting objectives. See 1902.7(a).

No. A State may not grant a variance to the injury and illness recording and reporting requirements for private sector employers; only Federal OSHA may grant those variances. See 1902.7(b).

• A State may grant a variance for State or local government entities only after obtaining approval from Federal OSHA. See 1902.7(b).

Yes. A State must recognize any variance issued by Federal OSHA. See 1902.7(c).

• This means if Federal OSHA grants a variance from Part 1904 requirements, State Plan States must honor that variance for the entities it covers. See 1902.7(c).

Yes. State Plan States must adopt requirements identical to those in 29 CFR 1904.41 in their recordkeeping and reporting regulations as enforceable State requirements. See 1902.7(d).

• The data OSHA collects under 1904.41 will be made available to State Plan States, and employers’ duties to comply with 1904.41 remain unchanged. See 1902.7(d).

Yes. State-Plan States must extend the scope of their injury and illness recording and reporting regulations to include State and local government employers. See 1902.7(a).

• This extension ensures consistent recordkeeping across both private and public employers within State Plan jurisdictions. See 1902.7(a).

No. If a State wants to add more stringent or supplemental recording and reporting requirements beyond 29 CFR part 1904, it must consult with Federal OSHA and obtain OSHA’s approval to ensure the changes will not interfere with uniform national reporting objectives. See 1902.7(a).

• This requirement exists because the national recordkeeping program relies on uniform data for national statistics. See 1902.7(a).

OSHA requires electronic submission for: establishments with 250+ employees (Form 300A), and certain smaller establishments in higher-hazard industries as specified in the rule and guidance. See 1904.41 and the enforcement memorandum at https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16 which summarizes submission thresholds.

• The April 16, 2024 memo lists specifics: establishments with 250+ employees must submit Form 300A; establishments with 20–249 employees in certain higher-hazard industries must submit Form 300A; certain establishments with 100+ employees in specific industries must also submit Forms 300 and 301. See the memo at https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16 for details.
• Establishments with fewer than 20 employees generally do not have to routinely submit records electronically. See the memo at https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16 and 1904.41.

Yes. Employers may use electronic or software-generated forms that are equivalent to OSHA Form 300, Form 300A, and Form 301 if the forms meet the equivalence requirements in Part 1904 (for example, 1904.29) and can produce equivalent forms when needed. See the OSHA interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29 and 29 CFR part 1904.

• The interpretation explains that equivalent forms must contain the same information, be as readable and understandable, and be completed using the same instructions as the OSHA forms. See https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29.
• Employers must be able to produce the equivalent forms for employee access and for government representatives under the access provisions. See https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29 and 29 CFR part 1904.

Yes. Employers must make OSHA Forms (or equivalent electronic forms) available for inspection and copying by authorized government representatives and provide access to employees, former employees, and their representatives as required by the recordkeeping access provisions. See the OSHA interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29 and 29 CFR part 1904.

• The interpretation clarifies that electronic systems are permitted if they can produce equivalent forms when needed to comply with access requirements. See https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29.
• Maintainability in common file formats (e.g., Excel, CSV) is acceptable if equivalence is met. See https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29.

The use of heated paraffin wax alone to treat a work-related injury or illness is considered first aid and not medical treatment for OSHA recordkeeping purposes. See the paraffin wax interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2024-10-22 and 29 CFR part 1904.

• OSHA determined that paraffin wax used as a thermal modality falls within "hot or cold therapy," which is listed as first aid in 1904.7(b)(5)(ii)(E). See https://www.osha.gov/laws-regs/standardinterpretations/2024-10-22 and 29 CFR part 1904.
• If paraffin wax is used together with other treatments that qualify as medical treatment beyond first aid (e.g., prescription drugs, physical therapy), the case may become recordable. See https://www.osha.gov/laws-regs/standardinterpretations/2024-10-22.

If the only treatment for a musculoskeletal injury is first aid, Active Release Technique (ART), and/or exercise/stretching and none of the other recording criteria are met, the case is generally not recordable; however, the case becomes recordable if it meets any independent recording criterion such as restricted work, days away, medical treatment beyond first aid, loss of consciousness, or a significant injury diagnosis. See the May 2, 2024 memorandum at https://www.osha.gov/laws-regs/standardinterpretations/2024-05-02 and 29 CFR part 1904.

• The memorandum explains first aid is non-recordable, but if a first-aid only case also results in restricted work or transfer, it becomes recordable. See https://www.osha.gov/laws-regs/standardinterpretations/2024-05-02.
• Each recording criterion in 1904.7 operates independently; meeting any one makes the case recordable. See 29 CFR part 1904 and https://www.osha.gov/laws-regs/standardinterpretations/2024-05-02.

An injury or illness that occurs while an employee is on travel status is considered work-related if, at the time of the incident, the employee was engaged in activities in the interest of the employer; travel fatalities may be recordable unless a specific exception applies. See 29 CFR 1904.5 and the work-related motor vehicle fatality interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2024-06-12.

• The travel rules presume work-relatedness for events occurring in the work environment unless exceptions apply. See https://www.osha.gov/laws-regs/standardinterpretations/2024-06-12 and 29 CFR part 1904.
• If the employee had established a "home away from home" by checking into a hotel and was commuting daily to a fixed job, the hotel/commute period may be treated like personal time and the incident may not be recordable. See https://www.osha.gov/laws-regs/standardinterpretations/2024-06-12.

The "home away from home" exception means that when an employee checks into a hotel, motel, or other temporary residence and effectively establishes that temporary residence as a home for the duration of the assignment, injuries that occur while the employee is at that temporary residence or commuting between it and the worksite may not be considered work-related. See 29 CFR 1904.5 and the travel fatality interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2024-06-12.

• The rule treats the temporary residence period like an employee being "at home"—activities during that time are evaluated like non-traveling employees’ off-duty activities. See https://www.osha.gov/laws-regs/standardinterpretations/2024-06-12.
• This exception applies when the worker reports to and from a fixed worksite each day from the temporary residence; it does not automatically apply to all travel situations. See https://www.osha.gov/laws-regs/standardinterpretations/2024-06-12.

No. Employers cannot automatically assume an illness is the common cold or flu and exempt it from recording; they must make a good-faith, informed determination and investigate when symptoms could be caused by workplace exposures. See the November 15, 2023 interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2023-11-15 and 29 CFR part 1904.

• The common cold/flu exception in 1904.5(b)(2)(viii) applies only when the illness is actually the common cold or flu; employers should not rely on assumptions when work exposures could cause similar symptoms. See https://www.osha.gov/laws-regs/standardinterpretations/2023-11-15.
• Employers should follow the same recordability analysis steps (work-relatedness, new case, and recording criteria) and document their determination in good faith. See https://www.osha.gov/laws-regs/standardinterpretations/2023-11-15 and 29 CFR part 1904.

Employers may use electronic recordkeeping systems, but they must ensure electronic records are equivalent to OSHA forms, readable, and producible for access requests by employees and government representatives. See the software-generated forms interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29 and 29 CFR part 1904.

• Equivalent electronic forms must contain the same information, be as readable and understandable, and follow the same instructions as the OSHA forms. See https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29.
• Employers must be able to produce equivalent forms on demand for employee access under 1904.35 and for government representatives under 1904.40; electronic files in formats like Excel or CSV are acceptable if they meet equivalence. See https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29 and 29 CFR part 1904.

Yes. The data collected by OSHA under 1904.41 will be made available to State Plan States, and State Plans must adopt 1904.41 identically as enforceable requirements. See 1902.7(d).

• Employers in State Plan States remain obligated to comply with the electronic submission duties under 1904.41 as state-enforceable rules per 1902.7(d).

No; State Plan States must have recording and reporting requirements substantially identical to Federal Part 1904 for private employers, and they must extend their regulation to State and local government employers as well. Any additional or more stringent requirements require prior consultation and approval from Federal OSHA. See 1902.7(a).

• Variances for private sector employers are not allowed at the State level; only Federal OSHA can grant those variances. See 1902.7(b).
• States may grant variances to their own government entities only with Federal OSHA approval. See 1902.7(b).

Employers must submit the previous calendar year's required records to OSHA by March 2 each year, and OSHA may issue citations for failure to submit up to six months after the March 2 deadline (i.e., until September 2) as described in the April 16, 2024 enforcement memorandum at https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16 and 1904.41.

• Example: data for calendar year 2023 had to be submitted by March 2, 2024; OSHA could issue citations for non-submission through September 2, 2024. See https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16.
• Area Offices use the Injury Tracking Application (ITA) to identify employers who failed to submit required Form 300A data. See https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16.

A State must obtain approval from Federal OSHA before granting any variance to the injury and illness recording and reporting requirements for State or local government entities. See 1902.7(b).

• The approval requirement ensures national consistency and that the variance will not interfere with uniform reporting objectives. See 1902.7(b) and 1902.7(a).

Yes. OSHA Area Offices have access to the ITA database and use it to identify employers who were required to submit Form 300A but failed to do so, and they may direct inspections or citations for non-submission under 1904.41. See the April 16, 2024 enforcement memorandum at https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16 and 29 CFR part 1904.

• The memo explains enforcement priorities and that Area Directors may direct full recordkeeping audits where there is evidence of systemic recordkeeping issues. See https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16.
• OSHA’s current enforcement focus is on Form 300A non-submission, while review of Forms 300 and 301 submissions continues. See https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16.

Yes, employers may use NHANES-based age-correction tables instead of the Appendix F tables under conditions: the tables must be calculated from a single dataset, a qualified clinician must select and apply them equitably, and records must include the published reference. See the NHANES interpretation at https://www.osha.gov/laws-regs/standardinterpretations/2024-02-09 and 29 CFR part 1904.

• OSHA cautioned against mixing datasets (e.g., a hybrid table combining OSHA and NHANES values) and requires a certified audiologist, otolaryngologist, or physician make the age-correction decision. See https://www.osha.gov/laws-regs/standardinterpretations/2024-02-09.
• Employers should apply one set of tables consistently for all workers in a hearing conservation program and keep the published reference with audiometric records. See https://www.osha.gov/laws-regs/standardinterpretations/2024-02-09.

If a case initially treated as first aid later requires medical treatment beyond first aid or meets another recording criterion (e.g., restricted work, days away), the employer must record the case on the OSHA logs at that time. See 29 CFR part 1904 and guidance such as the May 2, 2024 memorandum at https://www.osha.gov/laws-regs/standardinterpretations/2024-05-02.

• Recordkeeping is based on the case status as it evolves; employers must update logs when new information shows the case meets recordability criteria. See https://www.osha.gov/laws-regs/standardinterpretations/2024-05-02 and 29 CFR part 1904.
• Employers should document investigations and medical findings to support recordkeeping decisions. See https://www.osha.gov/laws-regs/standardinterpretations/2024-05-02.