As of February 1, 2026, employers with 10 or more employees, unless an industry-specific exemption applies, must completed, certify, and posted a Summary of Work-Related Injuries and Illnesses (OSHA Form 300A) for the 2025 calendar year. This summary must remain posted in a visible and easily accessible area at each worksite through April 30, 2026.
Additionally, covered establishments must electronically submit information from their 2025 Occupational Safety and Health Administration (OSHA) Forms 300 (Log of Work-Related Injuries and Illnesses), 301 (Injury and Illness Incident Report), and 300A via OSHA’s Injury Tracking Application (ITA). The deadline to submit the report is March 2, 2026.
Electronic Submission Requirements
Submission requirements are based on the number of employees at a specific physical location, not the total company headcount. Establishments meeting the following criteria are required to submit data:
- 250 or more employees: Must submit 300A data unless they are in an exempt industry listed in Appendix A to Subpart B of 29 CFR Part 1904.
- 20–249 employees: Must submit 300A data if they are in a high-hazard industry listed in Appendix A to Subpart E of 29 CFR Part 1904.
- 100 or more employees: Must submit detailed data from Forms 300 and 301 (in addition to 300A) if they are in a designated high-hazard industry listed in Appendix B to Subpart E of 29 CFR Part 1904.
Employers should use the OSHA ITA’s Coverage Application Tool to confirm their specific reporting obligations.
State Plans
Most State Plans have identical requirements for private sector employers regarding electronic submission through the ITA. However, some states, such as Minnesota, may require additional private sector establishments to submit data regardless of industry.
Private sector and government employers in these states should contact their specific State Plan for guidance on any additional obligations.
Next Steps for Employers
- Display Prominently: Post the 300A in a common area where employees customarily see notices, even if your organization had zero recordable incidents in 2025.
- Finalize 2025 Records: Conduct an internal audit to verify the accuracy of your 2025 OSHA logs before summarizing the data.
- Confirm or Update Login Credentials: Covered establishments are encouraged to use Login.gov to access the ITA and visit the ITA FAQs for troubleshooting.
- State Plans with Gaps: If a State Plan has not yet officially completed the adoption of the latest federal electronic reporting rule into their own state code, affected employers in that state must still comply by sending their data directly to federal OSHA via the ITA.
