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If your company had ten(10) or fewer employees at all times during the last calendar year, you do not need to keep OSHA injury and illness records unless OSHA or the BLS informs you in writing that you must keep records.
The OSH Act of 1970 requires the Secretary of Labor to produce regulations that require employers to keep records of occupational deaths, injuries, and illnesses. The records are used for several purposes. Injury and illness statistics are used by OSHA.
OSHAs regulation at 29 CFR 1904.35(b)(2) provides that employees, former employees, their personal representatives, and authorized employee representatives have the right to access the current OSHA 300 Log, as well as any stored OSHA 300 Log(s) for any establishment in which the employee or former employee has worked.
(2) If your company had more than ten (10) employees at any time during the last calendar year, you must keep Cal/OSHA injury and illness records unless your establishment is classified as a partially exempt industry under Section 14300.2. (b) Implementation.
Employers in California that have establishments meeting one of the requirements below are required annually to electronically submit Form 300A injury and illness data: All establishments with 250 or more employees, unless specifically exempted by section 14300.2 of title 8 of the California Code of Regulations.
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The OSHA law requires most employers with 10 or more full-time employees to keep a yearly log of all work-related injuries and illnesses.
The Federal Occupational Safety and Health Act of 1970 (OSHAct) requires most employers* who employ more than ten employees to prepare and maintain records of occupational injuries, illnesses, and fatalities. The OSHA standard covering these requirements is called the OSHA Recordkeeping Standard, 29 CFR 1904.
All employers are required to notify OSHA when an employee is killed on the job or suffers a work-related hospitalization, amputation, or loss of an eye. A fatality must be reported within 8 hours. An in-patient hospitalization, amputation, or eye loss must be reported within 24 hours.

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