Subpart D
The owner of the establishment at the time the injury or illness occurred is responsible for recording it for the portion of the year they owned the business. See Change in business ownership, 1904.34. Employers should keep clear records that show the dates of ownership so it is obvious which owner recorded which cases.
The prior owner must transfer the Part 1904 records for the establishment to the new owner when the business changes hands. See Change in business ownership, 1904.34 and review the retention duties in 1904.33. Transferred records should include the OSHA Forms (or equivalent electronic records) and any supporting documentation needed to meet Part 1904 requirements.
No — the new owner is not required to update or correct records that were created by the prior owner. The regulation states the new owner "must save all records of the establishment kept by the prior owner . . . but need not update or correct the records of the prior owner." See 1904.34. If the new owner has questions about completeness or accuracy, they should document those concerns, but they are not required to alter prior-owner logs.
The new owner must retain the prior owner's Part 1904 records as required by the recordkeeping rules in 1904.33. In general, employers must keep OSHA injury-and-illness records for five years following the end of the calendar year that the records cover, unless other specific retention rules apply. See 1904.33 and the transfer requirement in 1904.34.
The owner who owned the establishment when the injury or illness occurred is responsible for recording that case for the portion of the year they owned it; the new owner records only for the period after ownership transfers. See 1904.34. If a case arising during the prior owner’s period is discovered later, the prior owner is responsible for having recorded it; the new owner must keep whatever prior records exist but is not required to backfill or correct prior-owner logs.
Yes — electronic records and documents generated by software may be transferred if they are equivalent to OSHA forms and meet Part 1904 requirements. OSHA has explained that software-generated forms that meet the equivalency criteria in 29 CFR 1904.29 and can produce the required OSHA forms are acceptable; those forms also must be made available for required access and inspections. See the OSHA letter of interpretation on software-generated forms (Apr 29, 2025) and the transfer rule in 1904.34. Keep digital records in a format the new owner can access and preserve.
The new owner must preserve the prior owner's records and make them available per the access requirements of Part 1904 (employee access and government inspections). OSHA's interpretation about software-generated and electronic records notes that equivalent electronic forms must be made available for employee access and for inspection by government representatives. See 1904.34 and the OSHA letter on software-generated forms (Apr 29, 2025). Maintain transferred records in a way that allows timely inspection and employee access.
Yes — the new owner may maintain the prior owner's records together with their own records, but they must preserve the prior records as kept by the seller and are not required to alter or correct them. 1904.34 requires new owners to save the prior records but explicitly states they need not update or correct them. If combined, keep clear documentation showing which entries relate to the prior owner’s period and which relate to the new owner’s period.
Responsibility for recording and reporting is tied to ownership of the establishment: each owner is responsible for recording injuries and illnesses for the period they owned that specific establishment. See 1904.34. If an establishment is split and parts sold to different buyers, each buyer must retain the records for the portion of the establishment they acquired, and each seller remains responsible for records covering the period they owned the portion sold.
The regulation does not require a new owner to reconstruct or correct records that the prior owner failed to keep; the new owner must save whatever records the prior owner provides. See 1904.34 and the record retention duties in 1904.33. That said, OSHA may pursue enforcement against the prior owner for any failure to maintain required records, and the new owner remains responsible for recordkeeping from the date of acquisition forward.
If the ownership of the physical establishment changes hands so that a different employer now owns and controls the establishment, the transfer rule applies; the new owner must preserve records kept by the prior owner for that establishment. See 1904.34. If ownership structure changes but the same legal employer continues to own and operate the establishment (for example, a reorganization within the same employer), the recordkeeping responsibilities generally remain with the same employer. When ownership is unclear, document the transaction and consult legal counsel or OSHA regional office for clarification.
Recordkeeping duties are site-specific; the buyer of that location becomes responsible for recording cases that occur after the transfer at that specific establishment and must save the seller’s prior records for that establishment. See 1904.34. The selling company remains responsible for recording and retaining records for the times it owned the sold location.
The records transferred should include the Part 1904 records for the establishment: the OSHA Log (Form 300 or equivalent), Summary (Form 300A or equivalent), Incident Reports (Form 301 or equivalent), and supporting documentation required by Part 1904. The transfer duty is set out in 1904.34 and retention and contents are addressed in 1904.33. If electronic equivalents are used, make sure they meet the equivalency and accessibility requirements described in OSHA's software-generated forms interpretation (Apr 29, 2025).
The new owner must preserve the records that the prior owner kept, including any electronic submissions. OSHA's guidance on electronic submissions explains employer obligations to submit required Form 300A data each year; enforcement and deadlines are covered in the electronic submission guidance. See 1904.34 and OSHA's enforcement memorandum on electronic injury record submission (Apr 16, 2024). New owners should confirm that prior electronic submissions were completed properly, but are not required to retroactively change prior-owner records.
The new owner must begin recording and reporting injuries and illnesses for the portion of the year during which they own the establishment — i.e., starting on the date ownership transfers. See 1904.34. Keep a clear date of acquisition on file so anyone reviewing logs can determine which owner was responsible for each case.
If an asset sale transfers ownership and control of the establishment to a new employer, 1904.34 applies and the new owner must preserve the prior owner's records and record cases for the period they own the establishment. In a stock sale where the employing entity remains the same legal employer, the legal employer usually remains responsible for recordkeeping. Because corporate transactions can be complex, document the transaction details and consult counsel or OSHA if it is unclear whether ownership of the establishment changed for Part 1904 purposes.
No — the new owner must retain the transferred records for the time required under the recordkeeping retention rules in 1904.33. Generally that means keeping Part 1904 records for five years after the year they cover. See 1904.34 and 1904.33. Destroying records before the retention period could violate Part 1904.
At closing, both parties should document the transfer of Part 1904 records, identify the exact date ownership changes, and list the records transferred (OSHA Forms or equivalent, incident reports, supporting documents). See 1904.34 and the retention requirements in 1904.33. For electronic records, ensure files are transferable and accessible per OSHA's software-generated forms guidance (Apr 29, 2025). Keep a written record of the transfer as part of the transaction file.
The new owner is not required to update or correct the prior owner's records under 1904.34. However, if the new owner becomes aware of recordkeeping failures that affect current reporting obligations (for example, missing required current-year entries), they must comply with Part 1904 for their period of ownership. If in doubt about serious omissions, document the issue and consider consulting OSHA or legal counsel.
When an establishment is divided and ownership of pieces of the establishment transfers to different buyers, each buyer must save the records for the portion of the establishment they acquired and is responsible for recording cases that occur during their ownership period. The seller remains responsible for records covering the time they owned each portion. See 1904.34. Clearly identify which records correspond to which physical portion of the establishment and the dates of ownership to avoid confusion.