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The entire standard can be accessed by going to the OSHA website, .osha.gov. Click on Regulations, and then Part 1904, Recording and Reporting Occupational Injuries and Illnesses.
The OSHA 300 Log The 300 log is where you record or log all of your work-related injuries and illnesses that occur in a calendar year. You are also required to keep one of these logs for each address where you have employees working.
The OSHA 300A log is an annual summary of all OSHA recordable incidents at each business location. The OSHA 300A log of the previous years incidents must be posted for employees to view at each job site from February 1 to April 30.
Establishments with 100 or more employees in the highest-hazard industries to submit Form 300 Log and Form 301 Incident Report information once a year to OSHA. These establishments would continue to be required to electronically submit information from their Form 300A Annual Summary.
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