OSHA Reporting Requirements: A Complete Guide for Businesses

The Occupational Safety and Health Administration (OSHA), established under the Occupational Safety and Health Act of 1970, is a federal agency tasked with ensuring safe and healthy working conditions for employees in the United States.

OSHA achieves this by setting and enforcing workplace safety standards, providing training, outreach, education, and assistance to employers and workers.

Workplace safety isn't just about avoiding accidents—it's about creating an environment where employees feel secure, valued, and protected. OSHA plays a critical role in achieving this by ensuring employers meet their legal obligations and maintain transparent reporting practices.

Importance of OSHA reporting for workplace safety and legal compliance

Accurate OSHA reporting is crucial for several reasons:

• Employee safety: Proper reporting helps identify workplace hazards, reducing the risk of future incidents
• Legal compliance: Non-compliance can lead to hefty fines, legal actions, and reputational damage
• Data-driven safety improvements: Reported data enables OSHA and businesses to develop better safety programs
• Transparency: Ensures employees know their workplace prioritizes their well-being

Failing to comply with OSHA’s reporting requirements can result in significant penalties. In 2024, the maximum fine for a serious violation is $15,625 per incident, while willful or repeated violations can reach up to $16,131.

What are OSHA reporting requirements?

OSHA establishes guidelines that employers must follow to create safe working environments. This includes both proactive measures (like safety training) and reactive ones (like reporting incidents).

Employers are required to report certain types of work-related injuries and illnesses and maintain proper records.

These regulations help OSHA monitor workplace safety trends, intervene when necessary, and implement nationwide policies that reduce risks and protect workers.

Difference between recordkeeping and reporting

Understanding the distinction between recordkeeping and reporting is essential, as failing to differentiate between these two processes can lead to non-compliance and potential penalties:

• Recordkeeping: Employers must log all significant work-related injuries and illnesses on OSHA forms, such as Forms 300, 300A, and 301. These logs serve as internal records and are not submitted to OSHA unless specifically requested. However, they must be retained for five years and be readily available during inspections
• Reporting: Certain incidents must be reported directly to OSHA within specific timeframes. This includes severe cases like fatalities, hospitalizations, amputations, and loss of an eye. Timely reporting ensures OSHA can conduct investigations and take corrective actions if necessary

Key OSHA regulations that govern reporting

The primary regulations that outline reporting requirements include:

• 29 CFR 1904 – Recording and reporting occupational injuries and illnesses: This regulation mandates the proper documentation and reporting of workplace incidents, detailing which incidents require logging and which demand direct reporting
• 29 CFR 1903 – Inspections, citations, and penalties: This regulation explains the inspection process, outlines employer rights and responsibilities during inspections, and details the penalties for non-compliance, including fines and citations

Reporting deadlines and timelines

• Fatalities: Must be reported within 8 hours
• In-patient hospitalizations, amputations, or eye loss: Must be reported within 24 hours

Employers should develop internal procedures to ensure these timelines are met promptly, including assigning dedicated safety officers responsible for incident reporting.

Common reporting mistakes and how to avoid them

• Delayed reporting: Employers sometimes fail to report within the required timeframes. To avoid this, establish a clear chain of command for incident reporting
• Incomplete incident details: Submitting incomplete or inaccurate reports can result in follow-up inspections or fines. Ensure that all required fields, including employee details and incident descriptions, are thoroughly filled out
• Failure to differentiate between recordable and reportable incidents: Some employers mistakenly assume all recorded incidents need to be reported. Training staff on the distinctions can prevent unnecessary or missed reports

By understanding these requirements and best practices, employers can ensure full compliance, reduce workplace risks, and avoid costly penalties.

See also: 2025 Payroll Compliance Checklist and Tax Law Guide

What incidents must be reported to OSHA?

Not every workplace injury needs to be reported to OSHA, but certain severe incidents do. Here are the incidents that require mandatory reporting:

• Fatalities: Any work-related fatality must be reported within 8 hours of learning about the incident. This includes deaths that occur as a result of a work-related injury, even if it happens off-site or days after the actual incident
• In-patient hospitalizations: If one or more employees are admitted to an in-patient facility due to a work-related incident, it must be reported within 24 hours. This excludes cases involving only observation or diagnostic testing
• Amputations: Any partial or complete severing of a body part, such as a finger, toe, hand, or foot, must be reported within 24 hours, regardless of the size or severity
• Loss of an eye: The loss of an eye, whether it happens immediately or after medical treatment, must be reported within 24 hours

Example: If a warehouse worker loses a finger in an accident involving machinery, the employer must report this to OSHA within 24 hours.

Additional scenarios that may require reporting

• Work-related COVID-19 cases: If an employee contracts COVID-19 at work and it results in hospitalization or death, it may need to be reported
• Chemical exposure incidents: Overexposure to hazardous chemicals leading to hospitalization or serious health issues should be reported
• Workplace violence: Incidents involving workplace violence that result in hospitalization or death must be reported

Important: How "work-related" is defined by OSHA

An incident is considered "work-related" if it occurs as a direct result of duties performed for the employer. This includes:

• On-site incidents: Accidents that happen on company premises
• Off-site work activities: Injuries or illnesses that occur off-site but during the performance of job duties, such as business trips or client visits
• Company-sponsored events: Injuries sustained during events organized or sponsored by the company

However, certain incidents are not considered work-related, such as:

• Injuries occurring during a commute to or from work
• Personal errands run during work hours
• Illnesses due to common colds or flu (unless there is clear evidence of workplace exposure)

For example, if an employee suffers an injury while working remotely but was actively engaged in work duties at the time, the incident is considered work-related and must be reported if it meets OSHA criteria.

Understanding these definitions helps employers accurately assess which incidents require reporting and avoid potential compliance issues.

See also: A Guide to ACA Compliance Requirements for 2025

How to report an incident to OSHA

Employers can report incidents to OSHA using any of these methods:

• Phone: Call your local OSHA office or the 24-hour hotline at 1-800-321-6742. This method is ideal for urgent cases like fatalities
• Online: Submit details through the OSHA Incident Reporting website. This is a convenient option for non-urgent incidents
• In-person: Visit a local OSHA office to file a report. This approach allows for direct communication and clarification if needed

Information employers must provide

When reporting an incident, employers must include:

• Business name: Official name of the company where the incident occurred
• Name(s) of affected employees: Full names of all injured or ill employees
• Location and time of the incident: Precise details to help OSHA understand the context
• A brief description of what happened: Including causes, equipment involved, and immediate actions taken
• Contact information of the person reporting: So OSHA can follow up if additional details are needed

Tip: Maintain a checklist of this information to streamline the reporting process during emergencies.

Consequences of failing to report incidents on time

Failing to meet OSHA’s reporting deadlines can result in significant penalties, including:

• Fines: Civil penalties can range from thousands to hundreds of thousands of dollars, depending on the severity of the violation
• Increased OSHA scrutiny: Businesses that fail to report incidents properly may face more frequent inspections
• Criminal charges: In extreme cases, particularly where willful neglect leads to severe harm or fatalities, criminal charges can apply

OSHA recordkeeping requirements vs. reporting

OSHA uses specific forms to standardize recordkeeping:

• OSHA Form 300: A log of work-related injuries and illnesses that tracks incident details, such as the type of injury, affected body part, and outcome
• OSHA Form 300A: A yearly summary of all work-related injuries and illnesses, which must be posted in a visible workplace location from February 1 to April 30
• OSHA Form 301: An individual incident report that provides detailed information about each recordable event, including how it happened and the medical treatment provided

Businesses required to maintain records

Employers with 11 or more employees in most industries are required to maintain OSHA records. However, some low-risk industries (like retail, finance, and insurance) are exempt unless specifically requested by OSHA or involved in a serious incident.

Annual reporting requirements and electronic submission rules

Certain industries classified as high-risk (such as construction, manufacturing, and healthcare) are required to electronically submit Form 300A data to OSHA by March 2nd each year.

This requirement helps OSHA monitor workplace safety trends and identify industries that may need targeted interventions.

Employers should also ensure their recordkeeping practices comply with OSHA's data privacy rules, especially when sharing reports electronically. Sensitive employee health information should be protected to prevent unauthorized access.

Best practices for OSHA compliance

1. Implement an internal incident reporting system

Create a streamlined process for employees to report incidents internally before they’re escalated to OSHA. Use digital forms, anonymous reporting options, and dedicated safety hotlines to encourage prompt and accurate reporting.

2. Train managers and employees on reporting procedures

Conduct regular training sessions to ensure all employees and managers understand how to recognize, document, and report workplace incidents. Incorporate OSHA guidelines into onboarding processes and offer refresher courses annually.

3. Keep accurate and updated records

Maintain OSHA logs meticulously. Use HR software or tools like Deel PEO to manage documentation effectively. Ensure records are updated in real-time and stored securely for easy access during audits.

4. Conduct regular safety audits to prevent incidents

Schedule routine safety audits to identify workplace hazards before they lead to reportable incidents. Involve safety committees, use third-party auditors when necessary, and implement corrective actions promptly.

5. Utilize Deel PEO for seamless compliance

Managing compliance across multiple states can be overwhelming. Deel PEO helps businesses navigate complex OSHA regulations by:

• Providing OSHA training materials
• Ensuring compliance with state-specific and federal requirements

Explore Deel PEO services and book a demo to see how Deel can support your compliance needs.

By following these best practices, businesses can minimize the risk of workplace incidents, maintain OSHA compliance, and foster a culture of safety.

See also: What’s the Difference Between PEO vs Payroll Services?

Manage OSHA reporting effortlessly with Deel PEO

OSHA reporting isn’t just a regulatory requirement—it’s a vital part of ensuring workplace safety. By understanding what needs to be reported, maintaining accurate records, and fostering a culture of transparency, you can protect your employees and your business.

But staying compliant across all 50 states can be daunting. That’s where Deel PEO comes in. From managing complex OSHA requirements to handling payroll, HR, and benefits, Deel PEO simplifies US compliance so you can focus on growing your business.

Book a demo today to see how Deel can help you offload compliance, payroll, HR, and more.