FAQs

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 
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.