OSHA Recordkeeping Exemptions
Which employers and industries are exempt from maintaining the OSHA 300 Log under 29 CFR Part 1904?
Important distinction: There are two separate exemptions — one based on employer size (10 or fewer employees) and one based on industry. They operate independently. A large employer in an exempt industry is still partially exempt. A small employer in a non-exempt industry is still fully exempt.
Exemption 1: Small Employer Size (10 or Fewer Employees)
If your company employed 10 or fewer employees at all times during the previous calendar year, you are exempt from OSHA recordkeeping requirements — regardless of your industry.
You do not need to maintain the OSHA 300 Log, complete the OSHA 300A Annual Summary, or fill out OSHA 301 Incident Reports.
How to count employees: Count all employees on payroll — full-time, part-time, seasonal, and temporary workers. The threshold is based on your peak employment during the prior year, not your current headcount.
Example: If you had 12 employees in March but only 8 by year-end, you exceeded 10 employees during the year and are NOT exempt for the following year.
Exemption 2: Partially Exempt Industries (Low-Hazard)
Employers in certain low-hazard industries are partially exempt from OSHA recordkeeping regardless of their size. OSHA maintains a specific list of these industries, identified by NAICS code.
“Partially exempt” means you do not need to routinely maintain injury and illness records. However, this exemption can be overridden if OSHA or the Bureau of Labor Statistics (BLS) specifically notifies you in writing that you must keep records for a designated period.
Partially Exempt Industries (NAICS Codes)
Source: Appendix A to Subpart B of 29 CFR Part 1904
What Exempt Employers Still Must Do
Exemption from recordkeeping does not mean exemption from all OSHA requirements. The following obligations apply to all employers covered by the OSH Act, including those exempt from recordkeeping:
Fatality reporting (8 hours): All employers must report any work-related fatality to OSHA within 8 hours.
Severe injury reporting (24 hours): All employers must report any work-related in-patient hospitalization, amputation, or loss of an eye within 24 hours.
OSHA poster: All employers must display the official OSHA “Job Safety and Health — It's the Law” poster in a prominent location.
General duty clause: All employers must provide a workplace free from recognized hazards likely to cause death or serious physical harm (Section 5(a)(1) of the OSH Act).
State Plan States May Have Different Rules
Twenty-two states and two territories operate their own OSHA-approved State Plans. State Plan states must have recordkeeping requirements that are at least as effective as federal OSHA's, but they may cover additional employers or have different exemption thresholds.
If your business operates in California, Washington, Michigan, North Carolina, or another State Plan state, verify your recordkeeping requirements with the applicable state agency.
View the full list of State Plan states →