Partial exemption for industries

Yes — even if your establishment is exempt from keeping routine injury and illness logs under Appendix A, you must still report any work-related fatality, in-patient hospitalization, amputation, or loss of an eye to OSHA. See the partial exemption rule in 1904.2(a)(1) and the reporting requirements in 1904.39 for the kinds of incidents that always must be reported.

No — you must keep OSHA injury and illness records for each establishment that is classified in a non-exempt industry, but you do not automatically have to keep records for other establishments that are classified in exempt industries unless your company is partially exempt because of size under 1904.1. See 1904.2(a)(2) and the size-based rule at 1904.1 for how company-wide size can affect recordkeeping.

The partial industry classification exemption applies to each individual business establishment, not to the company as a whole. If your company operates multiple establishments in different industries, some establishments may be required to keep records while others may be exempt. See 1904.2(b)(1).

You can determine the correct NAICS code using three methods: (1) use the U.S. Census Bureau NAICS search feature; (2) view the complete NAICS structure on the Census site and select the two-digit Sector and then the six-digit code; or (3) convert from your old SIC code using the Census Bureau concordance. See 1904.2(b)(2) and the specific methods in 1904.2(b)(2)(i), 1904.2(b)(2)(ii), and 1904.2(b)(2)(iii).

Use the U.S. Census Bureau NAICS main page search box and enter a keyword that describes your primary business activity; the search returns a list of primary business activities and their corresponding NAICS codes so you can pick the one that most closely matches your work. See 1904.2(b)(2)(i) for this recommended method, and contact your nearest OSHA office if you need help selecting the correct code.

Choose the six-digit NAICS code whose definition most closely matches your establishment’s primary business activity by browsing the complete NAICS structure: click the two-digit Sector, review the six-digit codes under that Sector, and read the code definitions and cross-references to confirm the best fit. See 1904.2(b)(2)(ii).

If you know your old SIC code, use the detailed SIC-to-NAICS concordance available from the U.S. Census Bureau to map the 1987 SIC code to the appropriate 2002 NAICS code; the concordance is downloadable from the Census Bureau NAICS page. See 1904.2(b)(2)(iii) and contact your nearest OSHA office if you need assistance.

It means that establishments classified in exempt industries generally do not have to maintain the OSHA injury and illness logs unless OSHA later requires them to do so under the procedures in 1904.41 (for example, electronic submission requirements) or 1904.42 (other agency requests). See 1904.2(a)(1) for the basic rule and the referenced sections for the situations when OSHA may request records.

Establishments with 250 or more employees company-wide and establishments with 20–249 employees in certain higher-hazard industries must electronically submit OSHA Form 300A data by the March 2 annual deadline; larger establishments in certain industries also must submit Forms 300 and 301. See 1904.41 and OSHA’s enforcement update on electronic submission dated April 16, 2024 at https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16 which summarizes the submission thresholds and enforcement dates.

Yes — if OSHA notifies you that you must maintain records or your establishment meets the submission thresholds in 1904.41, you must comply with the electronic submission requirements even if your industry was normally exempt from routine recordkeeping under 1904.2(a). See 1904.2(a)(1) and the April 16, 2024 memorandum at https://www.osha.gov/laws-regs/standardinterpretations/2024-04-16 for electronic submission enforcement guidance.

Treat each establishment separately: keep and submit records only for the establishments that are classified in non-exempt industries or that meet electronic submission thresholds, while exempt establishments generally do not keep routine logs unless OSHA asks under 1904.41 or 1904.42. See 1904.2(b)(1) and 1904.2(a)(2).

You must classify the establishment by its primary business activity and, if that activity changes so the establishment is no longer in an exempt NAICS, begin keeping required injury and illness records for that establishment from the date the classification change makes it non-exempt. Use the NAICS determination methods in 1904.2(b)(2) to confirm the correct code and consult your nearest OSHA office if the classification is unclear.

If you can’t confidently determine your NAICS code or whether your establishment appears on Appendix A, contact your nearest OSHA Area Office or State agency for assistance identifying the correct NAICS and exemption status; you may also use the Census Bureau methods listed in 1904.2(b)(2). See 1904.2(b)(2) and 1904.2(a)(1).

Yes — digital forms generated by your software may be used instead of OSHA Form 300 and Form 300A if they are equivalent (contain the same information, are as readable and understandable, and are completed using the same instructions) and can be produced for access and inspection when needed. See OSHA’s Part 1904 general guidance at 1904 and the Letter of Interpretation on software-generated forms at https://www.osha.gov/laws-regs/standardinterpretations/2025-04-29 which explains the acceptability of equivalent electronic forms.

Yes — when OSHA requests records under the procedures in 1904.42, you must comply with that request; the partial exemption does not prevent OSHA from asking for records or require OSHA to accept non-response. See 1904.2(a)(1) and 1904.42 regarding OSHA’s authority to require submission or production of records.

If any of your company’s establishments are in a non-exempt industry, you must keep records for those establishments, unless your company qualifies for a company-wide partial exemption based on size under 1904.1; that means size can create a company-level exemption that affects whether records are required across establishments. See 1904.2(a)(2) and 1904.1 for the size-based rules.

No — OSHA’s temporary enforcement stay for certain COVID-19-specific recordkeeping provisions does not change the longstanding requirement that employers report work-related fatalities and serious injuries (hospitalizations, amputations, loss of an eye) under Part 1904; exempt establishments still must report those incidents per 1904.39. See OSHA’s memorandum on the enforcement stay for COVID-19 recordkeeping at https://www.osha.gov/laws-regs/standardinterpretations/2025-02-05 which explains that OSHA will continue to enforce Part 1904 reporting requirements.

Yes — regardless of exemption from routine logs, any work-related injury that meets the general recording criteria (for example, medical treatment beyond first aid) may make a case recordable if you are required to keep records; in addition, serious events (fatality, in‑patient hospitalization, amputation, or loss of an eye) must be reported to OSHA. See the partial exemption at 1904.2(a)(1) and the reporting rule at 1904.39. For guidance on what counts as medical treatment beyond first aid, see OSHA’s recordkeeping guidance such as the musculoskeletal treatment memorandum at https://www.osha.gov/laws-regs/standardinterpretations/2024-05-02.