How to create and post your 300A annual summary

If your company is required to create an OSHA 300 Log, then you must create a 300A annual summary at the end of each calendar year, certify that summary, and post it by February 1.

Before creating the annual summary, you must first review the 300 Log to make sure all entries are complete and accurate. For example, if a case involved days away, but you didn’t know the exact number of days, you might have entered an estimated number of days as required by 1904.7(b)(3). If you now have an actual number of days, you should update that day count on the 300 Log before creating the summary.

Note that if a days away case occurs near the end of the year, and the employee does not return to work before the end of the year, you should similarly estimate the number of days away. In this situation, you’ll use that estimate when creating the annual summary. Later, you can update the 300 Log when the exact number of days is known (but you don’t have to update the 300A after it gets posted).

Each establishment (as defined in 1904.46) that operated for a year or more should have its own 300 Log, as well as its own 300A. Employers may combine temporary establishments on a single 300 Log and create one summary covering all short-term establishments. However, you cannot combine workers from a short-term establishment on the summary for a long-term establishment.

Completing the 300A

To complete the annual summary, total the columns on the 300 Log, and enter zeros if a column had no cases. Then enter the calendar year, the company name, establishment name, establishment address, average number of employees, and the total hours worked by all employees. Note that the hours worked may not be the same as the hours paid, since you will not include vacation, holiday, sick leave, or other non-working time (even if employees were paid for that time).

Once completed, a company executive must certify that he or she examined the 300 Log and reasonably believes that it is correct and complete. The company executive must be one of the following:

• An owner of the company (only if the company is a sole proprietorship or partnership);
• An officer of the corporation;
• The highest ranking company official working at the establishment; or
• The immediate supervisor of the highest ranking official working at the establishment.

Finally, you must post the annual summary where notices to employees are customarily posted no later than February 1, and keep it in place until April 30. Make sure that it is not altered, defaced, or covered by other material during that time. After April 30, you may remove the posting.