OSHA 300A deadlines for 2026 records

Posting and electronic filing are separate

February 1 through April 30, 2027: workplace posting

If required to keep OSHA injury and illness records, review the 2026 log, complete the 300A summary, obtain a company executive's certification, and post it where employee notices are normally displayed. Enter zero totals if there were no recordable cases.

March 2, 2027: annual ITA submission

Only establishments covered by the electronic reporting criteria must submit their required 2026 data. Filing through ITA does not replace workplace posting.

Sources: 29 CFR 1904.32 and 29 CFR 1904.41. Recordkeeping exemptions and State Plan requirements can affect your obligations.

Who must submit to ITA?

Check each establishment's size and industry, rather than combining the whole company. Use its peak employment during the previous calendar year, including full-time, part-time, seasonal, and temporary workers.

• 20–249 employees, Appendix A to Subpart E industry: submit Form 300A data.
• 250 or more employees, required to keep records: submit Form 300A data.
• 100 or more employees, Appendix B to Subpart E industry: also submit the required Form 300 and 301 case data.

These are distinct industry lists. For example, construction appears in the 20–249 employee list, but that does not automatically make every construction establishment subject to detailed case reporting. An oil-and-gas label alone also does not establish coverage. OSHA can separately require a submission by written notification.

Verify your establishment in OSHA's Coverage Application and the reporting rule.

Forms 300 and 301 are not required from every filer

The 100-plus employee Appendix B requirement already applies under the current rule. It is not a new blanket requirement for 2026 or 2027. Form 300 is the case log; Form 300A is the annual summary; Form 301 records individual incidents.

Detailed electronic submissions exclude specified identifying fields. Review narrative text for names, contact details, and other unnecessary identifiers before uploading. Follow OSHA's worker-privacy guidance.

Prepare the records, then submit through OSHA

1. Review the log, summary totals, employee count, and hours worked for the reporting year.
2. Confirm coverage and arrange executive certification and workplace posting.
3. Check your Login.gov and ITA access. OSHA's ITA FAQs explain account access and submission status.
4. Use the ITA web form or OSHA's current CSV specifications. Submit the data and confirm its submitted status.

OSHA's ITA resource page provides the portal link, user guide, and separate templates for 300A and 300/301. A completed PDF is not an ITA upload file. OSHA provides the submission service free; purchasing software is optional.

Need a working log? Use the OSHA 300 log template.