As we head into another year, it’s time for HR and safety teams to circle a familiar compliance task on the calendar: OSHA Form 300A posting and reporting. While the process is routine, there are a few details that still trip employers up each year, especially around posting deadlines, electronic submission requirements, and certification.
Here’s a practical 2026 refresher to help you stay compliant and avoid last‑minute stress.
What is the OSHA Form 300A?
The OSHA Form 300A is a summary of the OSHA 300 Log and reflects the total recordable cases for the prior calendar year.
Even if your establishment had zero recordable injuries or illnesses, the 300A still must be completed and posted if you are required to keep OSHA records.
Who must complete and post Form 300A?
Generally, you are required to complete and post Form 300A if:
- Your establishment had 10+ employees at any time during the previous calendar year, and
- Your industry is not on OSHA’s list of partially exempt low‑hazard industries.
Remember, this determination is made at the establishment level, not the company level. A single organization may have some locations that are required to post and others that are exempt.
What are the deadlines?
While the rules themselves haven’t changed, deadlines matter every year, and missing any of these can lead to citations or penalties.
- Complete and certify Form 300A by January 31, 2026
- Post Form 300A from February 1 through April 30, 2026
Submit Form 300A data electronically (if required) by March 2, 2026 through OSHA’s Injury Tracking Application (ITA)
Where and how do I post it?
Form 300A must be posted in a visible location where employee notices are usually displayed. This applies even if employees rarely come on-site.
Key reminders:
- This posting cannot be replaced by emailing or storing the form on an intranet site alone.
- Employees must be able to access and review the summary without asking permission.
Electronic posting may be acceptable only if it is equivalent in visibility and access to a physical posting.
Does it really have to be certified?
Certification still matters. Form 300A must be certified by a company executive, such as an owner, officer, highest‑ranking official at the establishment, or their direct supervisor.
This isn’t a formality. OSHA continues to cite employers for missing or improper certification, particularly during inspections.
Am I required to file electronically?
Some employers must do more than just post the form. If required, submission must be made through OSHA’s Injury Tracking Application (ITA).
You are required to electronically submit Form 300A data if:
- Your establishment had 250+ employees at any point during the previous calendar year and is required to keep OSHA injury and illness records, unless your industry is partially exempt.
- Your establishment had 20 – 249 employees at any point during the previous calendar year and operates in an OSHA-designated industry.
You are required to electronically submit Forms 300, 300A, and 301 data if:
- Your establishment had 100+ employees at any point during the previous calendar year and operates in an OSHA-identified higher-risk industry.
OSHA 300A reporting hasn’t changed, but it remains an area OSHA consistently reviews during inspections. Treating it as a standard part of your year‑end compliance process – rather than a last‑minute form to complete – can help reduce risk and avoid unnecessary issues.
Questions about OSHA 300A reporting are common, even for experienced HR teams. If you’d like a second set of eyes or help walking through your responsibilities, contact Catapult’s HR Advice Team at advice@letscatapult.org or (866) 440-0302 to help ensure your reporting is accurate and complete.