State Plan recordkeeping requirements

Yes. State-Plan States must have occupational injury and illness recording and reporting requirements that are substantially identical to the Federal requirements in Part 1904. See 1904.37(a) and the cross-references to 1902 (including 1902.3(j), 1902.7, and 1956.10(i). These references require State plans to maintain substantially identical recordkeeping programs so national injury and illness statistics remain consistent.

Yes. State-Plan States must apply the same recordability criteria and recording methods as Federal OSHA. See 1904.37(b)(1), which requires State-Plan States to have the same requirements for determining which injuries and illnesses are recordable and how they are recorded.

Yes, but with approval. A State-Plan State may adopt requirements that are more stringent or supplemental for other Part 1904 provisions (for example, industry exemptions, fatality/hospitalization reporting, record retention, or employee involvement), but must consult with and obtain approval from Federal OSHA because of the national nature of the recordkeeping program. See 1904.37(b)(2) and the cross-references in 1902.

Yes. All State-Plan States must provide coverage and develop injury and illness statistics for State and local government employees. See 1904.37(b)(3). While the State/local government recording and reporting requirements may differ from the private sector, they must still meet the obligations in 1904.37(b)(1) and 1904.37(b)(2).

No. A State-Plan State may not issue a recording or reporting variance to a private sector employer and must recognize variances issued by Federal OSHA. See 1904.37(b)(4). That means private employers in a State-Plan State must follow Federal variances recognized by Federal OSHA, not separate State variances.

No. A State-Plan State may grant an injury and illness recording and reporting variance to a State or local government employer only after obtaining approval from Federal OSHA. See 1904.37(b)(5). This ensures consistency with the national program.

A State-Plan State should develop the proposed more stringent or supplemental requirement and then consult with and obtain approval from Federal OSHA before implementing it for recordkeeping purposes. See 1904.37(b)(2) and the State-plan framework in 1902. Federal approval is required because the national recordkeeping program depends on consistent treatment across jurisdictions.

Yes. State-Plan States must recognize all variances issued by Federal OSHA. See 1904.37(b)(4). That means a variance granted by Federal OSHA applies in State-Plan States and the State cannot refuse recognition of that Federal variance.

Yes, if the electronic forms are equivalent. Documents generated by software can substitute for OSHA Forms 300 and 300A if they meet the equivalency requirements in Part 1904 — specifically they must contain the same information, be as readable and understandable, and be completed using the same instructions as the OSHA forms. See OSHA’s interpretation letter on software-generated forms (Software-generated OSHA recordkeeping forms) and the general Part 1904 recordkeeping requirements (1904). The letter also notes that electronic records must be producible for employee access and government inspection as required by [1904.35] and [1904.40].

Employers in certain size and industry categories must submit electronic records; OSHA may enforce failure to submit for up to six months after the March 2 submission deadline. See the April 16, 2024 memorandum (Electronic injury record submission enforcement) and the general recordkeeping rules (1904). Summary: establishments with 250+ employees must submit Form 300A; establishments with 20–249 employees in certain higher-hazard industries must submit Form 300A; and some larger establishments in specified industries must submit Forms 300 and 301. The annual submission deadline is March 2 and OSHA may issue citations for failures up to six months later (by September 2).

Heated paraffin wax used alone is considered first aid and therefore does not make the case recordable. OSHA determined that paraffin wax used as a heat therapy fits the "hot or cold therapy" item in the first aid list, so treatment with heated paraffin wax alone is first aid and is not recordable. See the paraffin wax letter (Paraffin wax as medical treatment) and the general recordkeeping standard (1904). Note that if paraffin wax is combined with other medical treatments that qualify as medical treatment beyond first aid (for example, prescription drugs or physical therapy), the case may become recordable.

Not usually — if the only treatment is ART, exercise, or stretching and it qualifies as first aid, the case is generally not recordable; but the case is recordable if any independent recording criterion is met (e.g., work restriction or medical treatment beyond first aid). See OSHA’s guidance (Recordability of musculoskeletal injuries) and the general rule in 1904. The memorandum clarifies that first aid treatments (listed in [1904.7(b)(5)(ii)]) typically include hot/cold therapy and certain non-prescription treatments, so only ART/exercise alone often will not be recordable — but employer must still evaluate whether the case involves restricted work, days away, medical treatment beyond first aid, loss of consciousness, or a significant diagnosed condition.

No; the common cold or flu is specifically excepted from recording, but employers cannot simply assume the exception applies without investigation. OSHA’s regulation excludes the common cold and flu from recordkeeping under [1904.5(b)(2)(viii)], but the employer must make an accurate, good-faith determination and investigate symptoms that could be caused by workplace exposures. See OSHA’s interpretation (Work-related illness recordkeeping exceptions) and the general recordkeeping standard (1904). If symptoms could be due to workplace exposure to hazardous agents, or if the illness meets a recordability criterion (e.g., medical treatment beyond first aid, days away), it must be recorded.

A motor vehicle fatality is work-related if the event occurred in the work environment or while the employee was engaged in activities in the interest of the employer, subject to certain travel exceptions. OSHA explains that travel-status injuries are presumed work-related when the employee is performing work activities "in the interest of the employer," but there are exceptions such as when an employee has established a "home away from home" at a hotel and is essentially off-duty. See the motor vehicle letter (Work-related motor vehicle fatality) and 1904. Employers should apply the travel-status exceptions in [1904.5(b)(6)] when deciding recordability.

Yes, generally it is work-related if the injury occurred in the work environment or while the employee was engaged in employer-related activities; the geographic presumption applies absent a specific exception. OSHA’s guidance confirms that injuries occurring in the work environment are presumed work-related even if caused by events outside the employer’s control (like third-party criminal acts), unless a specific exception in [1904.5(b)(2)] applies. See the violent injury letter (Work-relatedness of violent injury) and 1904. Each case requires a facts-based analysis to determine if any exception (for example, personal activities) applies.