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Who must submit Form 300/301 data
Three groups of establishments file every year. Only one of them files case-level Form 300/301 data.
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Open the converter| Employees at any time in the year | Industry | Form 300A | Forms 300 and 301 |
|---|---|---|---|
| 20 to 249 | Listed in Appendix A to Subpart E of Part 1904 | Yes | Only if 100 or more and also in Appendix B |
| 250 or more | Any industry required to keep Part 1904 records | Yes | Only if also in Appendix B |
| 100 or more | Listed in Appendix B to Subpart E of Part 1904 | Yes | Yes |
Everyone else files only if OSHA notifies them by mail for an individual data collection.
- Each person employed at the establishment at any time in the year counts once: full-time, part-time, seasonal and temporary.
- The count is per establishment, not per company.
- Appendix B is based on 2012 NAICS codes. OSHA says a later change of code does not change an industry's reporting status.
- Establishments in State Plan states that meet the criteria also file.
This page does not list the industries. Use OSHA's own OSHA ITA Coverage Application: state, size and NAICS code in, answer out. The appendices are in the eCFR at 29 CFR 1904.41.
Short answers
Do all employers have to submit Form 300 and 301 data to OSHA?
No. Only establishments with 100 or more employees in an industry listed in Appendix B to Subpart E of 29 CFR Part 1904. They also submit Form 300A data.
Sources
Read on 2026-11-10. OSHA can change these documents; the link is the authority. Logmend is an independent information tool. It is not affiliated with or endorsed by OSHA or the U.S. Department of Labor, and it is not tax, legal or professional advice.