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Chapter 7. Division of Labor Statistics and Research
Subchapter 1. Occupational Injury and Illness Reports and Records
Article 2. Employer Records of Occupational Injury or Illness

New Query

§ 14300.32. Annual Summary.

(a) Basic requirement. At the end of each calendar year, you must:
(1) Review the Cal/OSHA Form 300 to verify that the entries are complete and accurate, and correct any deficiencies identified;
(2) Create an annual summary of injuries and illnesses recorded on the Cal/OSHA Form 300 using the Cal/OSHA Form 300A Annual Summary of Work-related Injuries and Illnesses;
(3) Certify the annual summary; and
(4) Post the annual summary.
(b) Implementation.
(1) How extensively do I have to review the Cal/OSHA Form 300 entries at the end of the year?
You must review the entries as extensively as necessary to make sure that they are complete and correct.
(2) How do I complete the annual summary?
You must:
(A) Total the columns on the Cal/OSHA Form 300 (if you had no recordable cases, enter zeros for each column total); and
(B) Enter the calendar year covered, the company's name, establishment name, establishment address, annual average number of employees covered by the Cal/OSHA Form 300, and the total hours worked by all employees covered by the Cal/OSHA Form 300.
(C) If you are using an equivalent form other than the Cal/OSHA 300A, as permitted under Section 14300.29(b)(4), the annual summary you use must also include the employee access and employer penalty statements found on the Cal/OSHA Form 300A.
(3) How do I certify the annual summary?
A company executive must certify that he or she has examined the Cal/OSHA Form 300 and that he or she reasonably believes, based on his or her knowledge of the process by which the information was recorded, that the annual summary is correct and complete.
(4) Who is considered a company executive?
The company executive who certifies the log must be one of the following persons:
(A) An owner of the company (this is required only if the company is a sole proprietorship or partnership);
(B) An officer of the corporation;
(C) The highest ranking company official working at the establishment; or
(D) The immediate supervisor of the highest ranking company official working at the establishment.
(5) How do I post the annual summary?
You must post a copy of the annual summary in each establishment in a conspicuous place or places where notices to employees are customarily posted. You must ensure that the posted annual summary is not altered, defaced or covered by other material.
(6) When do I have to post the annual summary?
You must post the annual summary no later than February 1 of the year following the year covered by the records and keep the posting in place until April 30.
(7) What must be done for employees who do not normally report at least weekly to a location where the annual summary is posted for the establishment at which they work? Employers are required to present or mail the annual summary to each employee who receives pay during the February through April posting period who does not normally report at least weekly to a location where the annual summary is posted for the establishment to which they are linked for recordkeeping purposes as described at Section 14300.30(b)(3).
(8) Do I have to post the annual summary at locations where I no longer have operations or employees?
For multi-establishment employers where operations have closed down in some establishments during the calendar year, it will not be necessary to post summaries for those establishments.
Note: Authority cited: Section 6410, Labor Code. Reference: Section 6410, Labor Code.
1. New section filed 1-15-2002; operative 1-15-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 3).

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