Incidence report: what it is, what OSHA requires, and how to do it right

Last updated 2026-07-09

What is an incidence report in the workplace?

An incidence report is a written account of any event that hurt a worker, could have hurt a worker, or resulted in a recordable injury or illness under OSHA rules. People say "incidence report" and "incident report" and mean the same thing. Some safety folks reserve "incident" for the event and "incidence" for a statistical rate, but in daily compliance talk the words point to the same document. For a cleaner breakdown of the terminology, see our article on incident report.

The report captures who got hurt, what happened, where and when, which body part, and what treatment was needed. It feeds straight into OSHA's recordkeeping system. Skip it and your OSHA 300 Log will be wrong, and inaccurate logs are one of the recordkeeping violations OSHA cites most often during inspections.

A good report does more than satisfy a regulator. It hands you data. A machine that keeps chewing up hands. A shift where sprains cluster. A vendor whose equipment fails again and again. Small businesses waste this constantly. They file the paper and forget it. That's the whole value walking out the door.

Who has to file an incidence report under OSHA rules?

OSHA's recordkeeping rule at 29 CFR 1904 covers most private-sector employers. Have 10 or more employees at any point during the calendar year, and you must keep injury and illness records ^[1]. Nine or fewer all year, and you're partially exempt from the logs, but you still have to report severe injuries to OSHA directly.

Some low-hazard industries stay partially exempt from routine recordkeeping even above 10 employees. OSHA published an updated list of exempt industry codes in its 2014 recordkeeping rule revision. Retail, finance, insurance, and certain service industries show up on it. Here's the part people miss: exempt employers are still bound by the severe-injury reporting requirement at 29 CFR 1904.39 ^[2]. That one applies to everyone, no exceptions.

State-plan states run their own OSHA programs. California, Michigan, Washington, and about 23 states plus two territories operate approved plans ^[10]. Their recordkeeping rules have to be "at least as effective" as federal OSHA's, so they land somewhere between identical and slightly stricter. If you're in one, check your state plan at OSHA's state plan page.

Federal government employees and a few other categories fall under separate programs, so this article sticks to private-sector employers. That's nearly every small business.

What are the OSHA deadlines for reporting an incidence?

There are two clocks, they run separately, and mixing them up is how employers get burned.

The first is the internal recordkeeping deadline. Under 29 CFR 1904.29, you record a recordable injury or illness on the OSHA 300 Log within seven calendar days of learning about it ^[1]. Not seven business days. Seven calendar days, weekends included.

The second is the severe-injury reporting deadline. Under 29 CFR 1904.39, a work-related death gives you 8 hours to report it to OSHA. An in-patient hospitalization, an amputation, or the loss of an eye gives you 24 hours ^[2]. You report by calling 1-800-321-OSHA, calling your nearest OSHA area office, or using OSHA's online portal. This is a direct notification to a regulator, completely apart from the 300 Log.

Blow the 8-hour or 24-hour window and OSHA can cite you serious or willful, depending on the facts. Serious violations currently run up to $16,131 each as of the 2024 penalty adjustments ^[3]. Willful violations can hit $161,323. Both figures climb every year with inflation.

Event	Report to OSHA within	How
Fatality	8 hours	Phone or online
In-patient hospitalization	24 hours	Phone or online
Amputation	24 hours	Phone or online
Eye loss	24 hours	Phone or online
Other recordable injury/illness	7 calendar days	300 Log

The 8-hour and 24-hour clock starts when you or any supervisor learns about the event. Not when you finish investigating. Not when you decide it's serious. When you first know.

What does OSHA's incidence report form actually look like?

OSHA runs its recordkeeping on three forms, and they work as a set.

OSHA Form 300 (Log of Work-Related Injuries and Illnesses) is the running list you add to all year. Each row is one case. You enter the employee's name (unless it's a privacy case), job title, date of injury, location, a short description, and the boxes that apply: days away from work, restricted duty, medical treatment beyond first aid, and so on ^[1].

OSHA Form 300A (Summary of Work-Related Injuries and Illnesses) is the annual summary. You post it February 1 through April 30 every year, somewhere employees actually walk past. It totals your 300 Log data, and a company executive has to certify it ^[1].

OSHA Form 301 (Injury and Illness Incident Report) is the detailed narrative for one case. This is the document most people picture when they say "incidence report." It asks for the employee's information, when and where the incident happened, what the person was doing, what happened in detail, the object or substance involved, and the nature of the injury. You complete one 301 for every row on your 300 Log ^[1].

You can swap in an equivalent form for the 301. A workers' compensation first report of injury often qualifies, as long as it captures the same information. OSHA allows the substitution outright.

All three forms are free at OSHA's recordkeeping page. Fill them out as PDFs, in software, or on paper. No required electronic format exists unless you fall under OSHA's electronic submission rule (covered in the FAQ).

What makes an injury or illness "recordable" on an incidence report?

Not every injury lands on the 300 Log. OSHA defines "recordable" at 29 CFR 1904.7, and knowing the line keeps you from over-reporting (which inflates your rates) or under-reporting (which gets you cited) ^[1].

A work-related injury or illness is recordable if it results in death, days away from work, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness, or a significant injury or illness diagnosed by a healthcare professional.

"Medical treatment beyond first aid" is the line most employers misread. OSHA's first-aid definition at 29 CFR 1904.7 spells it out. First aid includes non-prescription medications at non-prescription strength, cleaning and bandaging wounds, non-rigid support like an elastic bandage, and draining a fingernail to relieve pressure. A doctor can do every one of those and it stays first aid. But prescribe a prescription-strength medication, order physical therapy, or apply a rigid splint or cast, and it crosses into medical treatment. The case is recordable ^[11].

The injury also has to be work-related. OSHA's presumption at 29 CFR 1904.5 says an injury counts as work-related if an event or exposure in the work environment caused it, contributed to it, or significantly aggravated a pre-existing condition. There are named exceptions: injuries from personal tasks done at work on the employee's own time, injuries from personal grooming, mental illness (unless a healthcare professional confirms the work link), and a handful of others ^[1].

When you're not sure, write down your reasoning. If OSHA inspects and questions a recording call, a short written explanation of how you applied the criteria beats silence every time.

How do you actually write an incidence report that holds up?

The form is the easy part. The hard part is getting real detail onto it within 24 to 48 hours, while witnesses still remember and the scene hasn't been swept clean.

Start with facts, not conclusions. "John slipped on the wet floor near the loading dock at 7:15 AM" is a fact. "John was careless" is a conclusion, and it has no place in an incidence report. Conclusions point blame and kill the real work of finding what failed.

Capture the sequence. What was the employee doing? What changed? What broke? Walk it chronologically. Note the equipment, whether it was used as intended, whether guards or PPE were in place, and whether training on that task was documented anywhere.

Get witness statements in writing, same day. Memory rots fast. Have witnesses write their own account or record their words verbatim. Don't paraphrase for them. Their exact language matters.

Photograph the scene before anything moves. A shot of the spill, the broken step, the missing guard, the position of the equipment beats any paragraph. Date-stamp it.

Close with a root cause section. A plain five-why works: ask why the event happened, then why that cause happened, and keep going up to five levels. You'll usually reach the systemic gap. Inadequate training. A missed maintenance interval. Absent PPE. A procedure nobody updated. That's the thing you fix.

If your team hasn't had OSHA training that covers incident investigation, close that gap. Investigators who understand OSHA's recordability criteria write sharper reports and make better calls on corrective action.

What does OSHA's incidence rate mean, and how do you calculate yours?

The OSHA incidence rate (you'll also hear DART rate and TRIR) is a standardized measure that lets you compare your injury experience to industry peers no matter your headcount. This is a calculation, not a form. You build it from the data your reports already contain.

The formula for Total Recordable Incident Rate (TRIR) is:

(Number of recordable incidents x 200,000) / Total hours worked

The 200,000 stands for 100 full-time workers at 40 hours a week for 50 weeks. It's just a constant that normalizes the math.

The Bureau of Labor Statistics publishes industry-average rates every fall using the prior year's data. For 2022, the overall private-sector TRIR was 2.7 per 100 full-time workers ^[4]. Warehousing and storage ran about 5.5. Finance and insurance ran below 1.0. Your industry average is the benchmark that counts, not the economy-wide number.

The Days Away, Restricted, or Transferred (DART) rate uses the same formula but counts only cases with lost days or restricted duty. Some insurers and general contractors ask for your DART or TRIR before they'll sign with you. It also drives your Experience Modification Rate, which sets your workers' comp premium.

Companies that investigate every incidence report and fix the root cause tend to watch their TRIR drop over two to three years. That's not a slogan, it's the mechanism. Better reports surface real hazards. Fixed hazards produce fewer injuries.

What happens if you file an incidence report late or incorrectly?

OSHA treats recordkeeping accuracy as its own enforcement target. It can pull your 300 Log without any complaint prompting it, because recordkeeping audits are a standard piece of programmed inspections in high-hazard industries.

Failing to record a recordable case violates 29 CFR 1904.29. Failing to post the 300A summary violates 29 CFR 1904.32. Failing to report a severe injury inside the required window violates 29 CFR 1904.39 ^[2]. Each one can draw its own citation.

Serious violations run up to $16,131 per violation. Willful or repeated violations can reach $161,323 per violation ^[3]. OSHA can look back five years to build a "repeated" pattern, so a citation this year raises the price of next year's slip.

The damage runs past OSHA penalties. Sloppy recordkeeping hurts you in workers' comp disputes. If your internal report contradicts a comp claim, or you logged something as "first aid only" when it wasn't, that inconsistency gets expensive in litigation.

One risk employers underrate: OSHA's anti-retaliation rule at 29 CFR 1904.35 bars you from discouraging workers from reporting injuries. Incentive programs that reward low incident counts (a bonus tied to zero injuries, say) can violate the rule if they pressure people into staying quiet. OSHA has cited employers for exactly that. Your reporting process should make it easy and safe to report, never punishing ^[5].

Do you have to submit incidence reports electronically to OSHA?

Some employers do. OSHA's electronic recordkeeping rule under 29 CFR 1904 Subpart E makes covered employers submit their 300A data through OSHA's Injury Tracking Application (ITA) at injurytracking.osha.gov ^[6].

As of the 2023 rule update, here's who submits electronically:

• Establishments with 250 or more employees that keep records must submit their 300A, 300 Log, and 301 forms.
• Establishments with 100 to 249 employees in designated high-hazard industries must submit their 300A.
• Establishments with 20 to 99 employees in high-hazard industries must also submit their 300A.

The deadline is March 2 each year for the prior year's data ^[6]. Miss it and you're in violation.

Smaller employers (under 20 employees in most cases, or in low-hazard industries) don't have to submit electronically. They still have to keep paper or digital records on-site and hand them to OSHA on request.

OSHA has said it uses the electronic data to steer inspections toward establishments with elevated injury rates. Reason enough to get your incidence reports right and your 300 Log clean.

How does an incidence report connect to your written safety program?

Your written safety program should lay out the incidence reporting procedure in plain terms: who fills out the form, by when, who reviews it, how root causes get documented, and how corrective actions get tracked. If OSHA inspects and asks for your injury reporting procedure, "we just fill out the form" won't hold up.

If you're building a program from scratch or dusting off a stale one, this is one of the first procedures to nail down. A generator like SafetyFolio can build your incident reporting and recordkeeping procedure into a structured program that meets OSHA's documentation expectations, without eating your week.

The link between reports and your broader program runs deeper than paperwork. OSHA's General Duty Clause, Section 5(a)(1) of the OSH Act, requires employers to keep the workplace free from recognized hazards ^[7]. Your report data is evidence of what you recognized. If your 300 Log shows four hand lacerations in a year from the same machine and you never touched the guard or the procedure, OSHA can point to that log as proof you knew about the hazard and did nothing.

So the report only pays off if something happens after you file it. Corrective actions need due dates, owners, and a sign-off when they're done. That tracking is what turns an incidence report from a checkbox into a risk management tool.

For how OSHA enforces these broader obligations, our overview of OSHA basics covers how the agency runs inspections and what it hunts for.

What records do you have to keep, and for how long?

Under 29 CFR 1904.33, you keep your OSHA 300 Log, 300A Summary, and 301 forms (or equivalents) for five years past the end of the calendar year they cover ^[1]. Your 2024 records stay on file through the end of 2029.

During those five years, you update the 300 Log when a case outcome changes. An injury that looked like restricted duty turns into 20 days away? You update the log. OSHA calls it "updating previously recorded cases," and it's not optional.

You also give employees, former employees, and their representatives access to the 300 Log by the end of the next business day after they ask. They get the log, which carries names on non-privacy cases. They don't get the 301 forms, which hold more personal medical detail. The 301 goes only to the injured employee, their personal representative, or a government official ^[1].

Employees have the right to report injuries and illnesses without retaliation, and 29 CFR 1904.35 protects that right directly ^[5]. Pair it with the anti-discrimination language in your written safety program and the procedural side is covered.

Industries with their own standards (construction, maritime, logging) may carry extra recordkeeping rules on top of Part 1904. Check your industry standard if you work in one of those sectors.

How is an incidence report different from a workers' compensation claim?

Related, but separate documents. An incidence report is your internal safety record. A workers' compensation first report of injury (FROI) is what you file with your state's comp system or your insurer.

OSHA's recordability criteria don't match workers' comp eligibility, and that gap trips up small employers constantly. An injury can be OSHA-recordable but not compensable. A laceration that needed stitches at urgent care gets recorded by OSHA, yet comp might deny it if the employee went straight back to full duty. An injury can also be compensable but not OSHA-recordable if it isn't work-related under OSHA's definition.

The practical move: complete your incidence report and 300 Log entry using OSHA's criteria. Complete the comp FROI using your state's criteria and your insurer's requirements. Don't let one drive the other.

Watch the timing. Some states want a FROI within 24 to 72 hours of learning about an injury, no matter what OSHA's seven-day window says. California requires the employer to give the employee a workers' comp claim form within one working day and to send the report to the insurer within five days ^[8]. Learn your state's rules on their own terms.

Chemical exposures add a layer. If an employee gets exposed to a substance covered under hazard communication standards, the report should name the specific chemical, the route of exposure, and the SDS reference. That detail matters for OSHA recordkeeping and for the comp medical side both.

Frequently asked questions

Is there a difference between an incidence report and an incident report?

In practice, workplaces and OSHA itself use the terms interchangeably. Technically, "incidence" can point to a statistical rate (the incidence rate) while "incident" points to the event itself. But OSHA's forms, guidance, and enforcement don't treat them as two different documents. Either term lands you in the same place.

Do I need to file an incidence report for a near-miss?

OSHA doesn't require near-misses on your 300 Log. Only recordable injuries and illnesses go there. But documenting near-misses internally is worth it. They expose the same hazards that cause real injuries, and a run of near-misses on one task is a loud warning. Many companies keep a separate near-miss log for exactly this.

What counts as a "privacy case" on the OSHA 300 Log?

OSHA defines privacy cases at 29 CFR 1904.29(b)(7). They include injuries to an intimate body part or the reproductive system, sexual assaults, mental illness, HIV/AIDS or hepatitis, tuberculosis, and needle-stick injuries involving blood-borne pathogens. For these, you leave the name off the 300 Log and enter "privacy case" instead. You still complete the 301 form in full and keep it confidential.

Can an employee refuse to complete an incidence report?

An employee can decline to take part in an investigation, but OSHA's rules put the recordkeeping on the employer no matter what. You document what you know. The employer's duty to record drives compliance, not the employee's cooperation. If the employee later shares information that changes the classification, you update the log.

How do I report a severe injury to OSHA outside of normal business hours?

Call 1-800-321-OSHA (1-800-321-6742). That line runs 24 hours a day. If nobody picks up, OSHA says to leave a message with the required information. You can also report online at osha.gov/report-an-emergency, available around the clock. Don't wait for morning to start the clock on a night-shift injury.

What information does OSHA require on an incidence report (Form 301)?

Form 301 asks for the employee's name and address, date of birth, date of hire, and gender; the date and time of the injury or illness; where the event happened; what the employee was doing just before it; how the injury happened; the object or substance involved; the nature of the injury and the body part; the physician and facility if treatment was given; and whether the employee stayed hospitalized overnight.

How long does my company have to submit electronically to OSHA's ITA?

The annual electronic submission deadline is March 2 each year for the prior calendar year's data. So 2024 data is due by March 2, 2025. Covered employers submit through OSHA's Injury Tracking Application at injurytracking.osha.gov. The size and industry thresholds that trigger electronic submission sit in 29 CFR 1904 Subpart E.

Does OSHA's incidence report requirement apply to temporary workers?

Yes, with a wrinkle. The employer who directs the temporary worker's day-to-day work generally records any injuries that worker suffers on the job. If a staffing agency places a worker at your site and your supervisors run their work, the injury goes on your 300 Log. OSHA published a letter of interpretation in 2014 clarifying this. The host employer and the staffing agency should agree clearly on who records what.

Can OSHA use my incidence reports against me in an inspection?

Yes. Inspectors routinely review the 300 Log during any inspection. A log showing repeated injuries of the same type can support a citation for failing to address a recognized hazard under the General Duty Clause. That's why accurate records and documented corrective actions matter. An uninvestigated pattern on your log is worse than a high number sitting alone.

What's the difference between TRIR and DART rate?

TRIR (Total Recordable Incident Rate) counts every OSHA-recordable case per 100 full-time workers. DART (Days Away, Restricted, or Transferred) rate counts only cases where the employee missed days, worked restricted, or got transferred. DART is the more serious-injury measure. Both use the formula (cases x 200,000) / hours worked. BLS publishes industry benchmarks for both every year.

Is there a penalty for under-reporting workplace injuries?

Yes. Failing to record a recordable injury or illness violates 29 CFR 1904.29 and can draw a serious citation up to $16,131 per violation as of 2024 penalty levels. Willful under-reporting, deliberately dropping injuries to keep rates low, can reach $161,323 per violation and may also violate the anti-retaliation provision at 29 CFR 1904.35.

Does my written safety program need to include an incidence reporting procedure?

OSHA doesn't use one single standard mandating a document called a "written safety program" that covers every hazard, but several standards require written procedures, and your recordkeeping obligations get much clearer when you document your process. Your injury reporting procedure should state who fills out the forms, by when, who investigates, and how corrective actions get tracked and closed.

Do I have to post my OSHA 300 Log where employees can see it?

You don't post the 300 Log itself. You post the 300A Summary from February 1 through April 30 each year. The 300 Log has to be available for employees to review on request by the end of the next business day. The distinction matters: the log carries employee names on non-privacy cases, so it isn't posted publicly, but it isn't a secret document either.

Sources

1. OSHA, 29 CFR Part 1904 Recording and Reporting Occupational Injuries and Illnesses: Employers with 10 or more employees must record work-related injuries and illnesses on OSHA Forms 300, 300A, and 301; records must be retained for five years; employees have access rights to the 300 Log by end of next business day.
2. OSHA, 29 CFR 1904.39 Reporting fatalities, hospitalizations, amputations, and losses of an eye to OSHA: Fatalities must be reported within 8 hours; in-patient hospitalizations, amputations, and eye losses within 24 hours; all employers covered regardless of partial recordkeeping exemptions.
3. OSHA, Penalties page: Serious violations carry maximum penalties of $16,131 per violation; willful or repeated violations up to $161,323 per violation as adjusted for 2024.
4. Bureau of Labor Statistics, Employer-Reported Workplace Injuries and Illnesses 2022: Overall private-sector total recordable incidence rate was 2.7 per 100 full-time workers in 2022; warehousing and storage approximately 5.5.
5. OSHA, 29 CFR 1904.35 Employee involvement: Employers may not discharge or discriminate against employees for reporting work-related injuries or illnesses; incentive programs that discourage reporting can violate this provision.
6. OSHA, Injury Tracking Application and electronic recordkeeping rule: Establishments with 250 or more employees and those in high-hazard industries with 20 or more employees must submit 300A data electronically by March 2 each year.
7. OSHA, OSH Act Section 5(a)(1) General Duty Clause: Employers must furnish employment free from recognized hazards likely to cause death or serious physical harm; OSHA uses injury logs as evidence of recognized hazards.
8. California Department of Industrial Relations, Division of Workers' Compensation: California requires employers to provide employees a workers' comp claim form within one working day of an injury and file the employer's report with the insurer within five days.
9. OSHA, State Plans overview: Twenty-three states and two territories operate OSHA-approved state plans; their recordkeeping rules must be at least as effective as federal OSHA standards.
10. OSHA, 29 CFR 1904.7 General recording criteria (definition of first aid): OSHA defines first aid explicitly; treatment by a physician using prescription medication, physical therapy, or rigid immobilization exceeds first aid and makes a case recordable.