The B&F content outline includes "Maintain OSHA/Safety Records" under Managing Trade Operations (Area C) and "Develop a Safety Program" with knowledge of OSHA regulations under Area B. The questions are mostly about dates and deadlines from the federal recordkeeping rule, 29 CFR Part 1904. They are easy to miss because the numbers look alike: 7 days, 8 hours, 24 hours, 5 years, February 1, April 30.
These are federal rules that apply to private employers covered by the Occupational Safety and Health Act, including contracting businesses.
The three forms
| Form | What it is | Who sees it |
|---|---|---|
| OSHA 300 Log | One line per recordable injury or illness for the year | Kept by employer; employees may request access |
| OSHA 301 Incident Report | Detailed report of each recordable case (an equivalent form such as an insurer's report is acceptable if it has the same information) | Kept by employer |
| OSHA 300A Summary | Year-end totals from the 300 Log | Posted for employees |
Who must keep records
Small employers. Under 29 CFR 1904.1, if the company had 10 or fewer employees at all times during the last calendar year, it does not need to keep OSHA injury and illness records unless OSHA or the Bureau of Labor Statistics tells it in writing to do so. The count is company-wide, not per job site.
Partially exempt industries. 29 CFR 1904.2 exempts establishments in industries listed in Appendix A to Subpart B. Construction (NAICS 23) is not on that list, so a contractor with more than 10 employees should assume it must keep the log.
Reporting still applies. Even an exempt employer must report fatalities and severe injuries under 1904.39. The size exemption is only from keeping the log.
What makes a case recordable
Under 29 CFR 1904.7, a work-related injury or illness is recordable if it results in any of the following:
- death
- days away from work
- restricted work or transfer to another job
- medical treatment beyond first aid
- loss of consciousness
- a significant injury or illness diagnosed by a physician or other licensed health care professional
The line between first aid and medical treatment is where most real-world arguments start. The rule lists what counts as first aid (for example, bandages and butterfly or adhesive closures such as Steri-Strips). Sutures or staples are medical treatment. A cut closed with Steri-Strips where the worker returns to the regular job the same day is not recordable; the same cut closed with stitches is.
The deadlines
| Requirement | Deadline | Section |
|---|---|---|
| Enter a recordable case on the 300 Log and 301 | Within 7 calendar days of learning of it | 1904.29 |
| Report a work-related fatality to OSHA | Within 8 hours | 1904.39 |
| Report an in-patient hospitalization, amputation or loss of an eye | Within 24 hours | 1904.39 |
| Post the 300A Summary | No later than February 1 of the following year | 1904.32 |
| Keep the 300A posted | Until April 30 | 1904.32 |
| Keep the 300, 300A, 301 and privacy case list | 5 years following the end of the calendar year covered | 1904.33 |
Example: which deadline applies?
A roofer's finger is amputated on a Tuesday afternoon. No one is hospitalized overnight. The employer must:
- Report the amputation to OSHA within 24 hours (an amputation is reportable on its own, even without hospitalization).
- Enter the case on the 300 Log and complete a 301 within 7 calendar days.
- Include it in next year's 300A Summary, posted by February 1.
If the worker had died, the report would be due within 8 hours instead.
Certifying the annual summary
Under 1904.32, a company executive must certify the 300A. For a corporation, the rule describes that as an officer, the highest-ranking company official working at the establishment, or that official's immediate supervisor. For a sole proprietorship or partnership, it is an owner. An office manager or safety coordinator can prepare the summary but cannot certify it unless they fit one of those roles.
Electronic submission
29 CFR 1904.41 requires certain establishments to submit their records to OSHA electronically, with submissions due by March 2 of the year after the covered year. Which establishments must submit depends on size and industry. Construction (NAICS 23) is on the designated-industry list in Appendix A to Subpart E, which covers establishments with 20 to 249 employees, so many mid-size contractors must file the 300A data online. Do not confuse the March 2 electronic date with the February 1 posting date.
Employee access
Under 1904.35, employers must set up a reasonable procedure for employees to report injuries and must not discourage reporting. When an employee, former employee or their representative asks for a copy of the 300 Log, the employer must provide it by the end of the next business day.
Safety records and the bottom line
OSHA records are not just paperwork. The same injuries drive the experience modification factor on your workers' compensation premium, and a high mod raises overhead on every bid. Sureties and owners on larger projects also look at a contractor's safety history before awarding work.
Memory aid
- 7 days to log it.
- 8 hours for a death.
- 24 hours for hospitalization, amputation or an eye.
- Feb 1 to Apr 30 for the posted summary.
- 5 years to keep it all.
- 10 or fewer employees all year: no log, but still report.
Practice OSHA deadlines
Our Florida Business and Finance Exam Prep includes original OSHA recordkeeping questions with explanations, plus 90 days of practice across all six B&F content areas. See also the B&F exam overview.
Practice questions
Under 29 CFR 1904.33, the OSHA 300 Log, the 300A summary, the privacy case list and the 301 forms must be kept for:
- A3 years from the date of injury
- B1 year after posting
- C5 years following the end of the calendar year they cover
- D30 years
Show answer
Answer: C. 1904.33 requires saving the records for five years after the end of the calendar year covered. 30 years is the medical/exposure records rule under a different standard.
Source: 29 CFR 1904.33(a)
Under 29 CFR 1904.32, the OSHA 300A annual summary must be posted no later than ____ and kept posted until ____.
- AJanuary 31; March 31
- BMarch 1; June 30
- CFebruary 1; April 30
- DFebruary 15; May 15
Show answer
Answer: C. The summary is posted by February 1 of the year after the covered year and stays posted until April 30. The electronic submission deadline (March 2) is a different rule.
Source: 29 CFR 1904.32(b)(6)
Under 29 CFR 1904.29, a recordable injury must be entered on the OSHA 300 Log and a 301 Incident Report within:
- A24 hours
- B8 hours
- C7 calendar days of receiving information that it occurred
- D30 days
Show answer
Answer: C. 1904.29(b)(3) allows seven calendar days. The 8- and 24-hour deadlines are for reporting fatalities and severe injuries to OSHA under 1904.39.
Source: 29 CFR 1904.29(b)(3)
Under 29 CFR 1904.39, an employer must report a work-related fatality to OSHA within:
- A8 hours
- B24 hours
- C7 days
- D48 hours
Show answer
Answer: A. Fatalities must be reported within 8 hours. In-patient hospitalization, amputation, or loss of an eye must be reported within 24 hours.
Source: 29 CFR 1904.39(a)(1)
A roofer's finger is amputated in a work accident; no one is hospitalized overnight. Under 29 CFR 1904.39, the employer must report it to OSHA within:
- A8 hours
- B24 hours
- C7 calendar days
- Dno report is needed unless the worker is hospitalized
Show answer
Answer: B. An amputation is a separately reportable event with a 24-hour deadline, whether or not there is hospitalization. The 8-hour deadline is only for fatalities.
Source: 29 CFR 1904.39(a)(2)
A small remodeling company had at most 9 employees at all times last calendar year. Under 29 CFR 1904.1, the company:
- Amust keep the OSHA 300 Log like any other employer
- Bis entirely exempt from all OSHA rules
- Cmust keep logs only for subcontractors
- Dneed not keep OSHA injury logs unless OSHA or BLS asks in writing, but must still report fatalities and severe injuries
Show answer
Answer: D. Employers with 10 or fewer employees at all times in the last calendar year are partially exempt from keeping records, but 1904.39 severe-injury reporting still applies to all employers covered by the OSH Act.
Source: 29 CFR 1904.1(a)(1)
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