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Unless exempt, California employers must post their annual summary of work-related injuries and illnesses in a visible and easily accessible location at each worksite from February 1 through April 30, 2026. Employers must use Cal/OSHA Form 300A for this posting.
Cal/OSHA provides guidance on how to properly complete both the Log of Work-Related Injuries and Illnesses (Form 300) and the Annual Summary (Form 300A) on its Recordkeeping Overview page.
Recordkeeping Requirements
Cal/OSHA requires employers to record work-related fatalities, injuries, and illnesses. An injury or illness is recordable if it is work-related and results in any of the following:
- Death;
- Days away from work;
- Restricted work or transfer to another job;
- Medical treatment beyond first aid;
- Loss of consciousness; or
- A significant injury or illness diagnosed by a physician or other licensed health care professional.
Electronic Submission Requirement
In addition to the posting requirements, certain employers must electronically submit Form 300, Form 301, and Form 300A data to OSHA by March 2, 2026.
The following employers must submit 300A data to OSHA:
- Employers with 250 or more employees, unless specifically exempt under section 14300.2 of Title 8 of the California Code of Regulations; or
- Employers with 20 to 249 employees in designated high-hazard industries, including Agriculture, Manufacturing, and Grocery Stores. A complete list of covered industries is available in Appendix H.
Employers in the following category must also submit information from their Cal/OSHA Form 300 Log of Work-Related Injuries and Illnesses and Cal/OSHA Form 301 Injury and Illness Incident Report to OSHA by March 2, 2026:
- Employers with 100 or more employees in high-hazard industries, including Agriculture, Manufacturing, and Grocery Stores. A complete list of covered industries is available in Appendix I.
Instructions for submitting data electronically can be found on the federal OSHA Injury Tracking Application (ITA) website.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
