Does an exemption mean I can ignore a serious injury?

No. The partial exemptions remove the duty to keep routine records. Fatalities, in-patient hospitalisations, amputations and loss of an eye must still be reported under 1904.39.

Is the ten-employee test per company or per location?

The exemption is written in terms of the company's employment size, and OSHA applies it establishment by establishment. Count the employees at the establishment, and check with the local area office if the structure is complex.

Are office staff exempt?

Often yes, if the establishment's industry is on the Appendix A list and it is a separate establishment. The same company's field or plant operations are usually covered.

Toolve / Recordable / Do I need a 300 log?

Do I need to keep a 300 log at all?

Before arguing about whether a case is recordable, check whether your establishment is required to keep routine records. There are two partial exemptions, and they overlap in ways people miss.

Exemption 1 — ten or fewer employees (1904.1)

If the company had 10 or fewer employees at all times during the previous calendar year, it is not required to keep OSHA injury and illness records for that year — unless OSHA or the Bureau of Labor Statistics asks in writing to participate in a survey.

Count employees at the establishment, not contractors or temporary staff supplied by another employer.
"At all times" is the test: one week above ten during the year removes the exemption for that year.
The exemption is annual — it is recalculated each year, so a growing business loses it.

Exemption 2 — low-hazard industries (1904.2 and Appendix A)

Some industries are partially exempt regardless of size. Appendix A to Subpart B of Part 1904 lists them by NAICS code — typically offices and professional services, many retail settings, finance and insurance, education, and similar low-injury-rate sectors. Two things to know:

The list is by NAICS code and establishment, not by job title. An office of a construction company may be exempt while the construction site is not.
The list has been revised — check the current Appendix A against your NAICS code rather than an old summary.

What the exemptions do not cover

Reporting (1904.39) — fatalities within 8 hours, in-patient hospitalisations, amputations and loss of an eye within 24 hours. Exempt establishments still have to report these.
State Plan rules — a State Plan may cover industries or sizes the federal rules exempt, and may have its own recordkeeping requirements.
Written requests — OSHA or BLS can require records even from an exempt establishment, in writing.
Other obligations — workers' compensation reporting, and any industry-specific safety rules, are separate from 1904.

Practical test: (1) Did the establishment have more than ten employees at every point last year? (2) Is the establishment's NAICS code outside Appendix A? If both answers are yes, routine 1904 records are required — then the only question left is whether the specific case is recordable.

Not sure whether the case is recordable? Walk it through the decision tool — it returns the call, the citation and the privacy flag.

Recordable or not — the decision tool · All recordkeeping pages · Privacy · Contact

Do I need to keep a 300 log at all?

Exemption 1 — ten or fewer employees (1904.1)

Exemption 2 — low-hazard industries (1904.2 and Appendix A)

What the exemptions do not cover

Basis & sources