The OSHA 300 is a single physical location where employers record and maintain information about employees’ injuries and illnesses. According to OSHA, OSHA Form 300 is the place where the business is operating, or where services or industrial operations are conducted or the place where employees report for work, operate from or from which they are paid. The OSHA Form 300 is divided into three common categories: Identity, Descriptive and Classification.

It is a key responsibility for every employer to prepare an annual summary of injuries and illnesses that occurred during the calendar year. OSHA Form 300A, the annual summary, shows the totals for the calendar year in each category such as company name and address and the annual average number of employees addressed by OSHA Form 300. OSHA Form 300A also calculates incident rates.