Can one business location include two or more establishments?
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.
What is an example of one physical business location which could be considered two or more establishments ?
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.
If an employee telecommutes from home, is their home considered a separate establishment?
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.