OSHA 300 logs (300, 300A and 301) document the workplace injury and illness records and ensure they are properly displayed for employees and appropriate management to view. The following are some key aspects of understanding when and how to complete the logs.
These logs are for companies with more than 10 employees. The 10-employee count includes part-time employees but not contract workers (If you give them a W-2 it counts, if you give them a 1099 they do not count). For most temporary employee contracts, the temp agency is not responsible for completing the forms for the temp employee.
OSHA does not want injuries recorded on more than one company, so the temporary agency contract should be used to determine who records the injury. When coming up with the total headcount, remember, office employees do count toward the total employee headcount. If you are subject to an OSHA inspection, OSHA will look at payroll records to determine the counts. To do this, OSHA will simply total the number of paychecks written in a year and divide by the number of pay periods to get an annual average number of employees.