It’s getting close to that time of year, safety department!
The OSHA Form 300 A is the summary of work-related injuries and illnesses. It must be completed after the end of the year and summarizes the number of recordable injuries and illnesses that occurred in the previous year.
When completing your OSHA Form 300 A, which summarizes the data on the OSHA 300 log, you first want to ensure that your 300 Log form of work-related injury illnesses is complete and correct. After reviewing your OSHA Form 300 Log, take the totals from that to create the OSHA 300 A Summary.
OSHA also requires that the 300 A summary be certified with a signature from a company executive. You will need to post a 300 A summary from February 1st to April 30th of 2024 in a visible location where the company would normally post news or other information for employees.
Here are just a few comments regarding the term “posted/post/posting.” Think about how organizations share company information with employees.
When was the last time you received information from a bulletin board?
Recommendation: On February 1st of 2024, use the 300 A Summary as a tool that demonstrates management commitment. Email, yes, email a copy of the completed and signed 300 A Summary to frontline supervisors and recommend that they take a few minutes and share that information with all employees in the organization. Document it as a safety meeting.
These forms must be kept for five years. In addition, if a government representative, for example, OSHA, asks to see these forms, you must provide copies of these forms within four business hours.
Some companies are required not only to post their 300 A summary but also to submit it electronically to OSHA through the Injury Tracking application.
This final rule requirement has been updated and will be effective on 01/01/2024
Look for more information on this new and updated OSHA rule in the December 2023 Blog.
At the end of the year, OSHA requires you to enter the average number of employees and the total hours your employees worked on the OSHA 300 A Summary.
If you don’t have these figures, here is some help to guide you in completing the information.
If you pay about the same number of employees every pay period throughout the year (e.g., about 100), then you can use that number as your annual average employment.
If the number of employees fluctuates from pay period to pay period (e.g., your business is seasonal, or your establishment grew or shrunk during the year), then you should use the formula below to calculate the employment average.
How to figure the average number of employees who work for your establishment during the year
- Add up and then enter the number of employees your establishment paid in each pay period during the year. Be sure to include all employees: full-time, part-time, temporary, seasonal, salaried, and hourly.
- Count and then enter the number of pay periods your establishment had during the year. Be sure to include any pay periods when you had no employees. For example, enter 26 if you have biweekly pay periods or 52 if you have weekly pay periods.
- Divide the number of employees by the number of pay periods
- Round the answer to the nearest next highest whole number. Write the rounded number in the blank on the 300 A Summary page marked: Annual Average Number of Employees
How to figure the total hours all employees worked
- Include hours worked by salaried hourly, part-time, and seasonal workers, as well as hours worked by other workers subject to day-to-day supervision by your establishment (e.g., temporary help service workers).
- Do not include vacation, sick leave, holidays, or any non-work time, even if employees were paid for it.
- If your establishment keeps records on only the hours paid or if you have employees who are not paid by the hour, please estimate the hours that the employees work.
If this number isn’t available, you can use this optional guideline to estimate it.
- Find the number of full-time employees in your establishment for the year.
- Multiply by the number of work hours for all full-time employees in a year.
- This is the number of full-time hours worked.
- Then, add the number of overtime hours as well as the hours worked by other employees (part-time, temporary, seasonal).
- Round the answer to the highest whole number.
- Write the rounded number in the blank on the summary page marked: Total hours worked for all employees last year.
Note: Review your annual average number of employees to ensure it makes sense.
Review these questions to check yourself:
- Is it about the same as the number of employees working at your establishment on any given day?
- Is it bigger than your smallest number of employees in a pay period?
- Is it smaller than your biggest number of employees in a pay period?
If the answer to any of those questions is no, then the calculation may be incorrect.
Note: You cannot divide the total number of W-2s by the number of pay periods to calculate average employment. You must add up the number of employees paid in each pay period and then divide that number by pay periods.