OSHA Form 300A: What Employers Need to Know for 2026

Cynthia Jenkins
1 day ago
2 min read

As we kick off 2026, there’s an important compliance deadline that employers should have on their radar: OSHA Form 300A posting and electronic reporting requirements. While this may feel routine, missing a step can lead to penalties—so let’s break down what you need to know and how to stay compliant.

Who Needs to Post OSHA Form 300A?

If your company had 11 or more employees at any point in 2025, you are required to post OSHA Form 300A, even if you had zero recordable incidents last year.

Posting period: February 1 – April 30, 2026

Form 300A is a summary of work-related injuries and illnesses and must be:

Certified by a company executive
Posted in each establishment (physical location)
Displayed in a conspicuous area where employee notices are typically posted

This is a visibility requirement—employees must be able to see it easily.

Are Any Employers Exempt?

Some employers are partially exempt from OSHA’s routine recordkeeping if:

They had 10 or fewer employees, or
Their industry is classified as low hazard under OSHA’s NAICS code list

That said, “partially exempt” doesn’t mean “fully exempt.” All employers must still report to OSHA if a worker experiences:

A work-related fatality
Hospitalization
Amputation
Loss of an eye

So even small or low-risk employers still have serious reporting obligations.

Electronic Submission Deadline: March 2, 2026

Some employers must also submit Form 300A electronically through OSHA’s Injury Tracking Application (ITA).

You are required to submit if:

✔ You had 250+ employees at an establishment in 2025

✔ You had 20–249 employees and operate in a high-hazard industry

Important note: OSHA looks at each physical location, not your total headcount company wide.

Most employers in OSHA State Plan states must also use the ITA system.

Who Does NOT Have to Submit Electronically?

You are not required to submit Form 300A electronically if:

You’re partially exempt from recordkeeping
You never had 20+ employees in 2025
You had 20–249 employees but are not in a high-hazard industry

Additional Reporting for High-Hazard Employers

If your establishment:

Is in a designated high-hazard industry, and
Had 100+ employees in 2025

You must electronically submit:

Form 300 (Injury Log)
Form 301 (Incident Reports)
Form 300A (Annual Summary)

This is a more detailed reporting requirement, so preparation is key.

Not Sure If You’re Covered?

OSHA provides a Coverage Application within the ITA system to help employers determine:

If electronic submission is required
Whether state-specific rules apply

This is a great starting point if your coverage status is unclear.

How Elevated HR Can Help

Compliance can feel overwhelming—especially when juggling payroll, hiring, and daily operations. At Elevated HR Consulting, we regularly support employers with:

✔ OSHA compliance reviews

✔ Injury log audits

✔ Posting and reporting guidance

✔ Policy updates and training

✔ Multi-state compliance support

If you’re unsure whether your company needs to post, submit electronically, or both—we’re happy to help you assess your obligations and stay ahead of deadlines.

Need support? Reach out anytime—we’ve got you covered.