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California's Employer Records of Occupational Injury and Illness

List of FAQs || Highlights - 14300.32  || Details - 14300.32 || California Standards-14300.32
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FAQs

14300.32 - Annual Summary 

Question 
How extensively must the Cal/OSHA 300 Log entries be reviewed at the end of the year in order to complete the Annual Summary ?

Answer 
As extensively as necessary to make sure that they are complete and correct. 
Question 
How is Cal/OSHA Form 300-A, the Annual Summary, supposed to be completed?

Answer 
Total the columns on the Cal/OSHA 300 Log (enter zeros for each column total where there were no recordable cases), and

Enter the:

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  • calendar year covered, company's name,
  • establishment name, establishment address,
  • annual average number of employees covered by the Cal/OSHA 300 Log, and
  • total hours worked by all employees covered by the Cal/OSHA 300 Log.

If an equivalent form is being used the annual summary must also include the employee access and employer penalty statements as found on the Cal/OSHA 300-A Annual Summary form. 


Question 
How are the “total hours worked” by all employees calculated on the Cal/OSHA Form 300-A, the Annual Summary, for establishments which have both hourly and temporary workers ?

Answer 
  • Calculate using the total hours worked by all employees including:
  • hourly, part-time and seasonal workers, and
  • salaried employees, and
  • workers supervised on a day-to-day basis by your establishment (e.g. from a temporary agency).
  • Do not include vacation, sick leave, holidays, or any non-work time even if employees are paid for it.
  • If the only records kept are the hours paid (which may include vacation or other non-work time) or some employees are not paid by the hour, estimate the hours that all employees actually worked.

Question 
When a company has multiple establishments, a Form 300 is maintained for each establishment. Is the Form 300A also for each establishment or for the total company?

Answer
As indicated, the standard requires a separate Form 300 for each establishment. Section 14300.32 states “Create an annual summary of the injuries and illnesses recorded on the Cal/OSHA Form 300 using the Cal/OSHA Form 300A Annual Summary of work-related Injuries and Illnesses” (Reference: 14300.32(a)(2)). The instructions printed on the Cal/OSHA Form 300A, states “All establishments covered by CCR Title 8 Section 14300 must complete this Annual Summary, even if no work- related injuries or illnesses occurred during the year.”

Question 
Form 300A asks for the "annual average number of employees" and "total hours worked by all employees last year.” Is that the average and the total for the entire company or for each establishment?

Answer
The 300A is a compilation of the information for an establishment and therefore the number of work hours must also equate to the establishment.

Question 
How is the Cal/OSHA Form 300-A, the Annual Summary, supposed to be certified ?

Answer
A company executive must certify that they: 
  • have examined the Cal/OSHA 300 Log and reasonably believe, based on their knowledge of the process by which the information was recorded, that the annual summary is correct and complete.

Question 
Who is considered a company executive for the purpose of certifying the Cal/OSHA Form 300-A, the Annual Summary?

Answer
One of the following persons:

  • An owner of the company (if the company is a sole proprietorship or partnership); or an officer of the corporation, or
  • The highest ranking company official (or their supervisor) working at the establishment.

Question 
With reference to the Cal/OSHA Form 300A, when the company has multiple establishments, does the highest-ranking person at each establishment sign, or the highest-ranking person in the company, regardless of location?

Answer
For the purpose of certification, Section 14300.32 states “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.”


Question 
How is Cal/OSHA Form 300-A, the Annual Summary, supposed to be posted ?

Answer
Post in each establishment, in a conspicuous place or places where notices to employees are customarily posted. Ensure that the posted annual summary is not altered, defaced or covered-up by other material.


Question 
When is Cal/OSHA form 300-A, the Annual Summary, supposed to be posted ?

Answer
By February 1 of the year following the year covered by the records until April 30 of that same year. 


List of FAQs || Highlights - 14300.32  || Details - 14300.32 || California Standards-14300.32
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