On January 25, 2019, the Occupational Safety and Health Administration (OSHA) issued a final rule rescinding their “2016 Rule” which had been established to Improve Tracking of Workplace Injuries and Illnesses. This most recent final rule changes OSHA’s electronic recordkeeping standard. This change was promulgated because of concerns over “privacy” of employee information contained in some of the forms required to be electronically submitted to OSHA.
The previous standard (2016 Rule) required that high hazard industry employers with more than 250 employees at an establishment submit the OSHA 300 (Log of Work-Related Injuries and Illnesses), 300A (Summary of Work-Related Injuries and Illnesses) and 301 (Injury and Illness Incident Report) forms electronically to OSHA. The previous standard also required employers in this high hazard industry classification with 20 to 249 employees at an establishment submit their 300A form (Summary of Work-Related Injuries and Illnesses) to OSHA.
Effective immediately – for the submittal of 2018 calendar year data, employers classified in high hazard industries (based on their NAICS code – see list below) will only be required to electronically submit their 300A form (Summary of Work-Related Injuries and Illnesses) that have more than 20 employees in their establishment (location). So if you’re an employer listed in the high hazard industry list below, and have more than 20 employees at an establishment (location) you’ll need to submit your 300A form to OSHA.
For those high hazard industries (based on NAICS code) listed below, the 2018 year Summary – OSHA form 300A will need to be submitted electronically to OSHA by March 2, 2019.
Keep in mind that OSHA regulations still require employers to post the 300A (Summary) at each of their establishments from February 1st through April 30th for all employers required to keep an OSHA Log of injuries and illnesses.
HIGH HAZARD INDUSTRY LIST
NAICS Industry
11 Agriculture, forestry, fishing and hunting
22 Utilities
23 Construction
31-33 Manufacturing
42 Wholesale trade
4413 Automotive parts, accessories, and tire stores
4421 Furniture stores
4422 Home furnishings stores
4441 Building material and supplies dealers
4442 Lawn and garden equipment and supplies stores
4451 Grocery stores
4452 Specialty food stores
4521 Department stores
4529 Other general merchandise stores
4533 Used merchandise stores
4542 Vending machine operators
4543 Direct selling establishments
4811 Scheduled air transportation
4841 General freight trucking
4842 Specialized freight trucking
4851 Urban transit systems
4852 Interurban and rural bus transportation
4853 Taxi and limousine service
4854 School and employee bus transportation
4855 Charter bus industry
4859 Other transit and ground passenger transportation
4871 Scenic and sightseeing transportation, land
4881 Support activities for air transportation
4882 Support activities for rail transportation
4883 Support activities for water transportation
4884 Support activities for road transportation
4889 Other support activities for transportation
4911 Postal service
4921 Couriers and express delivery services
4922 Local messengers and local delivery
4931 Warehousing and storage
5152 Cable and other subscription programming
5311 Lessors of real estate
5321 Automotive equipment rental and leasing
5322 Consumer goods rental
5323 General rental centers
5617 Services to buildings and dwellings
5621 Waste collection
5622 Waste treatment and disposal
5629 Remediation and other waste management services
6219 Other ambulatory health care services
6221 General medical and surgical hospitals
6222 Psychiatric and substance abuse hospitals
6223 Specialty (except psychiatric and substance abuse) hospitals
6231 Nursing care facilities
6232 Residential mental retardation, mental health and substance abuse facilities
6233 Community care facilities for the elderly
6239 Other residential care facilities
6242 Community food and housing, and emergency and other relief services
6243 Vocational rehabilitation services
7111 Performing arts companies
7112 Spectator sports
7121 Museums, historical sites, and similar institutions
7131 Amusement parks and arcades
7132 Gambling industries
7211 Traveler accommodation
7212 RV (recreational vehicle) parks and recreational camps
7213 Rooming and boarding houses
7223 Special food services
8113 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance
8123 Dry-cleaning and laundry services
Please note that the information contained in this posting is designed to provide authoritative and accurate information, in regard to the subject matter covered. However, it is not provided as legal or tax advice and no representation is made as to the sufficiency for your specific company’s needs. This post should be reviewed by your legal counsel or tax consultant before use.
