Better Understand OSHA 300A & Construction Payroll: The Best Guide

OSHA in Construction Payroll: Understanding the Basics

If you’ve worked any time at all in the construction world, you’ve probably heard the dreaded acronym OSHA (Occupational Safety Health Administration).

Despite what you’ve heard, it’s not as scary as it sounds. The OSH Act of 1970 was created to prevent workers from being killed or seriously harmed at work. To this day OSHA, part of the U.S. Department of Labor (DOL), works to find and correct safety hazards in many industries, including construction.

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The Role of OSHA in Workplace Safety

OSHA achieves this with its employer reporting modules, which they call valuable tools for evaluating the types, frequency, and severity of workplace injuries and illnesses. They also identify previously unknown, unforeseen, or unresolved hazards through patterns, location, and nature of the incidents.

Importance of Awareness in Breaking the Cycle

Awareness of past incidents is key to breaking the cycle of repetitive injuries, according to OSHA. Companies with more than 10 employees are required to post a condensed version of the previous year’s injuries and illnesses in a common area to be easily seen by everyone. It must be displayed February 1 – April 30, and must not contain any sensitive individual employee information. If you haven’t posted yours yet, do it today.

OSHA hopes the data helps employees spot injury trends and keep them in mind when planning their day so they aren’t repeated. For example, if hand cuts are shown as a recurring problem, employers can avoid future incidents by purchasing the proper cut-level gloves for the task, while employees can tackle their work in more appropriate safety gear that helps reduce their risk.

Understanding Reporting Requirements

While all companies should make employee safety a priority, they won’t all have the same interaction with OSHA. Report submission requirements are based on the number of employees and industry classification. Those who don’t fall into one of OSHA’s reporting categories must always record information but only need to submit it if asked directly by OSHA.

An easy way to determine if your company is required to submit under Federal OSHA is through instructions on OSHA’s Injury Tracking Application, or ITA (https://www.osha.gov/itareportapp). Companies may not have to submit reports if they work in a State Plan State.

OSHA Reports Explained: A Closer Look

Once requirements are determined, reports are used for different purposes and the DOL says all forms must be stored for at least five years following the end of the calendar year that the records cover. Tutorial and video from OSHA on how to fill out each of the forms below are here: https://www.osha.gov/sites/default/files/osha_rktutorial.pdf

https://www.osha.gov/recordkeeping/tutorial.

OSHA 301 – Injury and Illness Incident Report

This is one of the first forms you’ll fill out when a recordable work-related injury or illness has occurred. The form 301 (or equivalent) must be completed within 7 calendar days after you receive information about an injury. Companies that need help deciding whether a case is recordable are urged to visit www.osha.gov or call their regional or state office.

OSHA 300 – Log of Work-Related Injuries and Illnesses

The 300 is an annual record of every work-related injury or illness that involves loss of consciousness, restricted work activity or job transfer, days away from work, or medical treatment beyond first aid. It requires specific details, including employee names, distinct medical information, and the severity of each case.

OSHA 300A – Summary of Work-Related Injuries and Illnesses

Using the 300 Log, companies count individual entries in each category to create a recap of all incidents for the year. The OSHA 300A Summary (NOT the 300 Log) of the previous year’s incidents is the one posted for employee viewing.

The Purpose and Impact of Safety Records

Along with the goal of keeping employees safer, OSHA safety records can be important tools that many contracting agencies and insurance carriers use to determine if partnering with you is too risky.

While OSHA log information isn’t specifically used by your workers’ compensation carrier to determine rates, it can play a part. Using OSHA statistics and other data for your company, the National Council on Compensation Insurance (NCCI) annually calculates an e-mod or EMR (experience modifier or experience modification factor). An e-mod shows how your company’s workers’ compensation claims compare to others and takes into account the past three years of claims history to determine your company’s risks.

If you have a high e-mod you may be excluded from lucrative construction contracts, whereas a low e-mod can identify you as a safety-conscious business.

Likewise, some contracting agencies don’t want the liability of working with a company that has a high number of recordable incidents on their 300A, so they often verify this information when prequalifying contractors for project bidding.

Recent Updates: OSHA’s Final Rule

While many industries were already required to submit 300A information electronically every year, the DOL recently announced a Final Rule that took effect on January 1, 2024, and has changed for some employers:

• Establishments with 100 or more employees in certain high-hazard industries must electronically submit information from their Form 300, 301, and 300A. Previously they only had to record and save this data. High-hazard industries are listed here: https://www.osha.gov/sites/default/files/NAICScodesforelectronicsubmission.pdf

This new submission requirement is in addition to businesses with 20-249 employees in certain industries, and all establishments with 250 or more employees that were already required to electronically submit annually.

The hope is that the data provided via ITA https://www.osha.gov/injuryreporting/ita will help OSHA identify establishments with unique hazards and interact with them to improve worker safety and health. They intend to make the data publicly available in a searchable online database.

Frequently Asked Questions (FAQs) about OSHA and Construction Payroll Safety

The material presented here is educational in nature and is not intended to be, nor should be relied upon, as legal or financial advice. Please consult with an attorney or financial professional for advice.