Electronic submission under 29 CFR 1904.41 depends on establishment size and industry appendix, and it runs on its own calendar. Keep it separate from posting and from recording.
The deadline and the window
- Submit the required information by March 2 of the year after the calendar year the forms cover.
- OSHA collects it through the Injury Tracking Application from January 2 through March 2, once per year.
- February 1 is the 300A posting date and April 30 is when the posted summary may come down. Neither is a submission date, and March 2 to May 1 simply begins where the submission window ends.
Who submits what
- Form 300A data: establishments with 250 or more employees that are required to keep records, and establishments with 20-249 employees in industries listed in appendix A to subpart E. Answering "only 250 or more" omits the designated-industry group; "all establishments regardless of size" ignores both criteria.
- Forms 300 and 301 data: establishments with 100 or more employees in industries listed in appendix B to subpart E.
The trap is the appendix swap: appendix A with 20-249 employees is the 300A group; appendix B with 100 or more employees is the expanded 300 and 301 group. Establishments with fewer than 20 employees generally fall under the partial exemption rather than any expanded submission duty.
Penalties
- Willful or repeated violation: $165,514 per violation, carried forward unchanged after the Department of Labor made no 2026 inflation adjustment.
- $16,550 per violation is the published figure for serious, other-than-serious and posting violations.
- $70,000 is a historical statutory maximum no longer in effect.
- $145,752 is the FLSA penalty for a willful or repeated child labor violation causing serious injury or death, not an OSHA penalty at all.
Carry this in: 165,514 is willful or repeated, 16,550 is serious, and the March 2 deadline belongs to submission, not posting.