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FAQs

14300.46 - Definitions

Question 
Can one business location include two or more establishments?

Answer
One physical location for a business is normally considered to be only one establishment. One physical location may be divided into two or more establishments only if the following criteria are met:
  • Each establishment represents a distinctly separate business and is engaged in different economic activities, and
  • no one industry description in the Standard Industrial Classification Manual (1987) applies to the joint activities of the establishments; and
  • separate reports are routinely prepared for each establishment on the number of employees and their wages, salaries, sales or receipts and other business information.

Question 
What is an example of one physical business location which could be considered two or more establishments ?

Answer
An example may be a construction company at the same physical location as a lumber yard. Each business may be considered to be a separate establishment if they meet all of the criteria listed previously.

Question 
Can one establishment include two or more physical locations ?

Answer
Yes, but only if all the physical locations are in close proximity to each other and the employer :
  • operates the locations as a single business operation under common management;
  • keeps one set of business records for all the physical locations, such as records on the number of employees, their wages and salaries, sales or receipts, and other kinds of business information.

Question 
What is an example of one establishment including two or more physical locations ?

Answer
An example may be a manufacturing establishment including the main plant with a warehouse a few blocks away, and an administrative services building across the street. This one establishment may include two or more physical locations if they meet all of the criteria listed previously.
Question 
If an employee telecommutes from home, is their home considered a separate establishment?

Answer
No.  The employee's home is not an establishment and a separate Cal/OSHA Form 300 is not required. Employees who telecommute must be linked to an existing establishment for recordkeeping purposes.

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