The Occupational Safety and Health Act (OSH Act) requires covered employers to prepare and maintain records of certain occupational injuries and illnesses. The Occupational Safety and Health Administration (OSHA) is responsible for administering the recordkeeping system established by the OSH Act.

OSHA requires employers to use Forms 300, 300A and 301 to satisfy their recordkeeping obligations under the OSH Act. However, not all injuries are recordable incidents. When an employee is injured at work, employers must first determine whether the injury is work-related and whether any recording criteria applies… Read the entire article provided by TIG Advisors.