Which injury forms your establishments must upload by March 2, and what one missed cycle is cited at under OSHA's 2026 penalty table.
Forms this establishment must upload
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ITA deadline (29 CFR 1904.41)
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Margin against the deadline
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days
Filing status
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Paper 300A posting window (1904.32)
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Exposure if this cycle is missed
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Exposure open right now
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Keep the log until (1904.33)
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Who actually has to upload Applies the 2024 rule as written in 29 CFR 1904.41: 100+ employees in an Appendix B NAICS send Forms 300, 301 and 300A; 20-249 in an Appendix A NAICS send the 300A; 250+ in any industry that keeps records send the 300A.
March 2 clock with margin Turns the date you plan to file into days of margin - or days late - against March 2 of the year after the log year.
Feb 1 - Apr 30 posting check Checks the date you post the paper 300A at the site against 29 CFR 1904.32(b)(5); posting late is a separate citation from filing late.
Exposure at 2026 penalty rates Multiplies your establishment count by the 2026 maximum of $16,550 per other-than-serious violation, because ITA submissions and citations are counted per establishment.
Five-year retention date Gives the calendar date you may stop keeping the 300, 300A and 301 for that log year under 29 CFR 1904.33.