OSHA 300A Summary Helper
The OSHA 300A summary is the year's totals from your 300 Log. This helper adds the columns up, runs the cross-checks that catch the usual mistakes — a case classified twice, a day count that cannot be right, hours that do not fit the headcount — and gives you the three rates those totals produce, with the dates that follow.
Rates and totals are calculated only from the numbers you type, so they are only as good as your OSHA 300 Log. This page is not an OSHA form, is not submitted to anyone, and does not decide whether a case is recordable — that follows 29 CFR Part 1904 and, in a State Plan state, your state's own rule. Nothing you type is sent to our servers.
This is not the form
OSHA publishes Form 300A, and it is the only version worth signing: it carries the certification block, the OMB control number and the posting instruction printed at the foot of the page. Download it, with the Log and the 301, from OSHA's recordkeeping page. What this helper does is add up and cross-check the numbers you have taken off your Log, so that what you copy onto the real form is arithmetically sound. Nothing you type is stored or sent anywhere.
What goes in each box
| Box | Total | Counted in |
|---|---|---|
| G | Total number of deaths | Cases. Each recordable case appears in exactly one of G, H, I or J — the most serious outcome, G being the most serious and J the least. |
| H | Total number of cases with days away from work | |
| I | Total number of cases with job transfer or restriction | |
| J | Total number of other recordable cases | |
| K | Total number of days away from work | Days, added across every case. A single case may be capped at 180. |
| L | Total number of days of job transfer or restriction | |
| M(1)–M(6) | Injuries; skin disorders; respiratory conditions; poisonings; hearing loss; all other illnesses | The same cases again, classified by type — so M(1) to M(6) must total exactly G + H + I + J. |
| Employment | Annual average number of employees, and total hours worked by all employees last year | From payroll, or from OSHA's optional worksheet. |
Where a category had no cases, write a zero. 1904.32(b)(2) asks for a total in every column, and every establishment covered by Part 1904 completes the summary even if nothing happened all year.
The checks this page runs
- Types against cases. M(1) + … + M(6) must equal G + H + I + J. A mismatch means a case is missing a type, or one has been counted twice — the single most common error on a finished summary.
- Days against cases. A case with days away has at least one day in column K; a case with restricted work has at least one day in column L, since a restriction lasting only the day of the injury is not recorded at all (1904.7(b)(4)(iii)).
- Hours against headcount. Hours worked divided by the annual average number of employees should land near 2,000 for a full-time year. Far below or far above usually means hours paid were entered instead of hours worked, or that the headcount is not the pay-period average.
- Days against the cap. An average above 180 days per case is a signal to apply 1904.7(b)(3)(vii) rather than a signal to keep counting.
None of this decides whether a case belongs on the Log. That question is answered by 29 CFR 1904.7 — and, in a State Plan state, by a rule that may be stricter.
The recordkeeping calendar
Review the Log so the entries are complete and correct, total every column, and have a company executive certify the summary — an owner, an officer of the corporation, the highest-ranking company official working at the establishment, or that person's supervisor (1904.32(b)(3) and (b)(4)).
Post the summary — the 300A only, never the Log — in a conspicuous place where notices to employees are customarily posted, and keep it posted for the whole three months (1904.32(b)(5) and (b)(6)).
Submit the data electronically if 1904.41 applies to your establishment: 300A data from establishments with 250 or more employees in industries that keep records, and from establishments with 20 to 249 employees in the industries OSHA designates; Forms 300 and 301 as well from establishments with 100 or more employees in the designated high-hazard industries. For that count, every individual employed at any time during the year counts as one employee — not the annual average on the form.
Keep the Log, the annual summary, the 301 reports and any privacy case list for five years following the end of the calendar year they cover — and update the stored Logs when a case is newly discovered or its classification changes (1904.33).
Who does not have to keep these records
Two partial exemptions. Employers with 10 or fewer employees company-wide at all times during the last calendar year — peak employment across the whole company, not one location — and establishments in the industries OSHA lists as partially exempt. Either way, OSHA or the Bureau of Labor Statistics can require the records in writing, and then you keep them.
Neither exemption touches 29 CFR 1904.39. Every employer reports a work-related fatality within 8 hours, and a work-related in-patient hospitalization, amputation or loss of an eye within 24 hours, by phone to the area office, by calling 1-800-321-OSHA, or through OSHA's online reporting form.
How it's calculated
- Total recordable cases
cases = G + H + I + JEach case is classified once, on its most serious outcome — column G being the most serious and column J the least.- Case-type cross-check
M(1) + M(2) + M(3) + M(4) + M(5) + M(6) must equal G + H + I + JEvery recordable case is also classified into exactly one injury or illness type, so the two totals on the form have to agree. They are the single most common thing to get wrong.- TRIR (total recordable incident rate)
TRIR = ((G + H + I + J) x 200,000) / hours workedOSHA's formula: (Number of injuries and illnesses X 200,000) / Employee hours worked.- DART rate
DART = ((H + I) x 200,000) / hours workedDays away, restricted or transferred — the rate OSHA's targeting programs are built on.- Day count rate
day count rate = ((K + L) x 200,000) / hours workedOSHA's own name for the day-based rate on its incidence rate worksheet.- Hours-per-employee plausibility check
hours per employee = hours worked / annual average number of employeesA full-time year is about 2,000 hours. Well under 1,000 or well over 2,800 usually means hours paid were entered instead of hours worked, or that the average headcount is wrong.
Frequently asked questions
Sources & references
- OSHA — Forms for Recording Work-Related Injuries and Illnesses: Form 300A, the Log instructions (most serious outcome, select only one) and the optional worksheet for average employment and hours worked
- 29 CFR 1904.32 — Annual summary: total the columns, enter zero where there were no cases, certify, and post from February 1 to April 30
- 29 CFR 1904.41 — Electronic submission: who submits Form 300A (and, for some establishments, Forms 300 and 301), and the March 2 deadline
- 29 CFR 1904.1 — Partial exemption for employers with 10 or fewer employees, counted company-wide at any time during the last calendar year
- 29 CFR 1904.7 — General recording criteria, including counting days away and days of restricted work
- 29 CFR 1904.33 — Keep the Log, the annual summary, the 301 forms and any privacy case list for five years after the year they cover, and update the stored Logs
- 29 CFR 1904.39 — Report a work-related fatality within 8 hours and an in-patient hospitalization, amputation or loss of an eye within 24 hours
- OSHA letter of interpretation, 08/23/2016 — Clarification on how the formula is used by OSHA to calculate incident rates
- OSHA — VPP Site-Based Application Instructions, Appendix B: the TCIR and DART rate calculations
- OSHA — Incidence Rate Worksheet, Figure 2-8 of the Recordkeeping Policies and Procedures Manual (archived document; cited for the 300 Log column mapping of each rate)
- OSHA — Injury and Illness Recordkeeping and Reporting Requirements: the forms, the partially exempt industry list and the electronic submission rules
Content checked against these sources — last reviewed August 28, 2026.