OSHA’s revised injury data e-reporting rule takes effect January 1, 2024

Old and new rules

First, like the old rule, establishments with 20 to 249 employees in industries listed in appendix A must electronically submit the 300A annual summary. The industry list did not change, although OSHA updated from the 2012 to the 2017 NAICS codes, and a few codes were revised.

The 2012 NAICS group 4521 (Department Stores) is split between the 2017 NAICS groups 4522 (Department Stores) and 4523 (General Merchandise Stores, including Warehouse Clubs and Supercenters). Also, the 2012 NAICS group 4529 (Other General Merchandise Stores) is included in 2017 NAICS group 4523.

Second, as noted, OSHA still requires establishments with 250 or more employees to e-report the 300A if the establishment must maintain a 300 Log.

Third, establishments with 100 or more employees in certain industries listed in new appendix B must electronically submit information from their 300 Log and 301 forms in addition to the 300A. They will not submit employee names or addresses, nor treating physician names.

The final rule lists the first four digits for 106 different NAICS codes in appendix B. Compared to the proposed rule, no industries were removed from appendix B, but several new industries were added. They are:

• NAICS 1133 - Logging
• NAICS 1142 - Hunting and Trapping
• NAICS 3379 - Other Furniture Related Product Manufacturing
• NAICS 4239 - Miscellaneous Durable Goods Merchant Wholesalers
• NAICS 4853 - Taxi and Limousine Service
• NAICS 4889 - Other Support Activities for Transportation

OSHA recognizes that some establishments might have more than one NAICS code. The ITA includes a frequently asked question that advises, “Choose the code that represents the activity that generates the most revenue for your establishment and/or has the most employees, whichever is more applicable to your business.”

Establishment size

Employers with multiple establishments may have different obligations for each location. To illustrate, all manufacturing establishments (NAICS codes starting 31, 32, or 33) with 20 or more employees must submit the 300A. However, only manufacturers with 100 or more employees that are listed in appendix B will submit the 300 Log and 301s. To offer examples:

• NAICS codes starting 325 for chemical manufacturing do not appear in appendix B, so they’ll submit only the 300A even if the location has 100 or more employees.
• NAICS code 3325 for hardware manufacturing does appear in appendix B. An establishment with 100 or more employees must submit the 300 Log, 301 forms, and 300A.

Employers should verify which 2017 NAICS code describes each establishment. To identify the correct code, visit census.gov/naics which allows searching the 2017 list. In summary:

• Establishments under 20 employees need not report.
• Establishments with 20-249 employees listed in Appendix A will send the 300A.
• Establishments with 250 or more employees that must keep a 300 Log will send the 300A.
• Establishments with 100 or more employees listed in Appendix B will send the 300 Log, 301 forms, and 300A.