OSHA 300A Posting Requirements 2026 — Deadlines, Rules & How to Stay Compliant

What Is the OSHA 300A?

The OSHA Form 300A is the Annual Summary of Work-Related Injuries and Illnesses. It summarizes the total number of recordable cases from your OSHA 300 log for the prior calendar year. Unlike the 300 log itself — which lists individual incidents — the 300A shows only aggregate totals: total cases, total days away, total restricted days, and your facility's hours worked.

The 300A must be certified by a company executive (owner, officer, or highest-ranking company official at the establishment) and posted in a location where employees can see it. This is not optional — it is a legal requirement under 29 CFR 1904.32.

Who Must Post the OSHA 300A?

Most employers with 10 or more employees who are not in a partially exempt industry must maintain OSHA 300 logs and post the 300A. Partially exempt industries (low-hazard sectors like retail, finance, and real estate) are listed in Appendix A to Subpart B of 29 CFR 1904.

Key rules:

• Each physical establishment must post its own 300A — you cannot post one summary for multiple locations
• If you had zero recordable incidents in the year, you must still complete and post the 300A with zeros
• Temporary and seasonal workers count toward your employee total
• Contractors working under your supervision may need to be included depending on the situation

Where Must the 300A Be Posted?

The 300A must be posted in a conspicuous place or places where notices to employees are customarily posted — per 29 CFR 1904.32(b)(6). In practice, this means:

• The main employee break room or lunchroom
• Near the time clock or sign-in area
• On the main safety bulletin board
• Anywhere your OSHA workplace poster is displayed

If your workforce is dispersed across a large facility, post in multiple locations. OSHA inspectors specifically check that the 300A is physically posted — a document sitting in a file cabinet does not satisfy the requirement.

How Long Must It Stay Posted?

The 300A must remain posted from February 1 through April 30 — a minimum of three months. You may leave it up longer, but you cannot post it late or take it down early. After April 30, the original 300A must be retained for 5 years following the end of the calendar year it covers (29 CFR 1904.33).

The Executive Certification Requirement

This is one of the most commonly overlooked requirements. Before the 300A is posted, it must be reviewed and certified by a company executive — defined as:

• An owner of the company
• An officer of the corporation
• The highest-ranking company official working at the establishment
• The immediate supervisor of the highest-ranking official at the establishment

The certifying official is signing that they have examined the OSHA 300 log and believe it to be accurate and complete. An EHS coordinator cannot certify the 300A on behalf of the company — it must be an executive. Failing to have it certified is a recordkeeping violation even if everything else is correct.

Electronic Submission (ITA) — Who Must File?

Separate from the physical posting requirement, certain employers must electronically submit their 300A data to OSHA's Injury Tracking Application (ITA) at injurytracking.osha.gov. The 2026 submission deadline is March 2, 2026.

Penalties for Non-Compliance

Recordkeeping violations are not minor administrative matters. As of 2026, OSHA penalties are:

OSHA inspectors routinely check 300A posting status during site visits — even when the inspection is triggered by a completely unrelated complaint. A missing or uncertified 300A found during an unrelated inspection becomes an automatic additional citation.

Step-by-Step: Completing Your 300A

1. Compile your OSHA 300 log for the full calendar year — verify every recordable case is entered with correct case types and days
2. Calculate your totals — total deaths, total cases with days away, total restricted/transferred cases, total other recordable cases
3. Calculate total hours worked — all employees including salaried, part-time, and seasonal workers (do not include vacation/sick days)
4. Enter your annual average number of employees— sum of each pay period's headcount divided by number of pay periods
5. Have an executive certify the form — signature, title, and date required
6. Post by February 1 in a conspicuous location at the establishment
7. Submit to ITA by March 2 if your establishment size requires it
8. Retain the certified 300A for 5 years after the calendar year ends

Most Common 300A Violations Found During Inspections

• Not posted at all — most common, especially at smaller facilities
• Posted after February 1 — even posting on February 2 is technically a violation
• Taken down before April 30
• Missing executive certification — EHS coordinator signature doesn't qualify
• Zero-incident 300A not completed — you must still complete and post even with no incidents
• Wrong location — posted in the safety office instead of a common employee area
• ITA submission missed — deadline is March 2, not April 30

Key Regulation References