Missing your completed OSHA Form 300A summary not only puts your business at risk for significant federal fines but also violates required recordkeeping for safety inspections and potential workers' compensation claims. This is the OSHA Form 300A - Summary of Work-Related Injuries and Illnesses, a federal requirement enforced by the Washington State Department of Labor & Industries (L&I), which also serves as your annual injury log.
Analyzed from OSHA Form 300A - Summary of Work-Related Injuries and Illnesses
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The OSHA Form 300A is mandated by the Occupational Safety and Health Act of 1970 (OSH Act), specifically under 29 CFR 1904.41. This federal regulation, enforced in Tacoma by the Washington State Department of Labor & Industries (L&I), requires all covered employers with 10 or more employees to post a summarized log of work-related injuries and illnesses each year. The OSH Act grants L&I the authority to inspect workplaces and enforce these recordkeeping rules to track and reduce occupational hazards. Even though Tacoma does not have a separate local ordinance for this form, compliance with this federal mandate is non-negotiable for operating a restaurant in the state.
Failing to complete, certify, and post the Form 300A from February 1 to April 30 each year triggers immediate penalties from L&I. Based on ApronPrep's analysis of enforcement actions in Washington, the most common consequences are:
Legal code: Occupational Safety and Health Act of 1970 (OSH Act)
Recent update: As of 2024, the penalty amounts for violations have been adjusted for inflation by the Occupational Safety and Health Administration (OSHA), and electronic submission of Form 300A data to OSHA is now required for certain establishments in designated high-hazard industries, though all covered employers must still complete and post the physical form.
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Required by federal OSHA if you had 10 or more employees at any time in the previous calendar year, as mandated by 29 CFR 1904.39(a). |
| Bar / Nightclub | Required | Required if you employ 10 or more people; hospitality workers face injury risks that must be recorded, per 29 CFR Part 1904. |
| Food Truck | Required | Required if you had 10+ employees, including the owner and any hired drivers or cooks, as vehicle operation and kitchen work are covered activities. |
| Coffee Shop / Café | Required | Required under the same 10-employee threshold; burns, slips, and ergonomic injuries from food service must be summarized. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Enter the total number of work-related injuries and illnesses you recorded on OSHA Form 300 (the detailed log) for the entire calendar year, which includes all cases requiring medical treatment beyond first aid, days away from work, restricted work, or transfer to another job.
COMMON MISTAKE: Mistakes include failing to include illnesses like hearing loss or skin disorders, or incorrectly counting the same incident multiple times in different categories.
Enter the total number of hours worked by all employees (full-time, part-time, seasonal, and temporary) at this establishment during the calendar year, which is used as the denominator to calculate your Total Recordable Case Rate.
COMMON MISTAKE: Using payroll hours instead of actual hours worked, omitting hours for temporary or seasonal staff, or entering a figure that does not logically align with your number of employees and work schedule.
This is a calculated field using the formula: (Total Injuries & Illnesses x 200,000) / Total Hours Worked; you must compute this rate yourself and enter the result, which benchmarks your safety performance against national averages.
COMMON MISTAKE: Manually miscalculating the rate, forgetting to use the 200,000 multiplier (which represents 100 full-time workers), or entering a raw number instead of the calculated incidence rate.
Enter the total number of cases from your OSHA Form 300 that involved days away from work, job transfer, or restricted work activity, which are the most serious incidents and are used to calculate your DART rate.
COMMON MISTAKE: Failing to sum cases from both columns H (Days Away) and I (Job Transfer/Restriction) on Form 300, or including cases that only involved medical treatment without days away or restriction.
Enter the total hours worked by all employees for the year; this is the same figure used for the Total Recordable Case Rate calculation and must be identical in both fields on the summary form.
COMMON MISTAKE: Entering a different number of hours here than in the field for the total recordable rate, which will cause an immediate data inconsistency flag during OSHA review.
This is a calculated field using the formula: (Number of DART Cases x 200,000) / Total Hours Worked; you must compute and enter this rate, which specifically measures the frequency of the most severe incidents.
COMMON MISTAKE: Using the wrong numerator (e.g., total injuries instead of DART cases) in the calculation, or transposing digits in the final rate entry.
Enter the four-digit calendar year (e.g., 2025) for which the injury and illness data is being summarized; this must match the year covered by your completed OSHA Form 300 log.
COMMON MISTAKE: Entering the current posting year instead of the data year, or using a two-digit year format (e.g., '25') instead of the required four digits.
Enter the official, complete business name as it is registered and used for tax and legal purposes at this specific physical location (establishment).
COMMON MISTAKE: Using a DBA (Doing Business As) name that differs from the legal entity name on file with OSHA, or abbreviating the name in a way that makes identification difficult.
Enter the city where the establishment is physically located; this must be the actual work address, not a corporate mailing address or PO Box city.
COMMON MISTAKE: Entering the city of a headquarters or mailing address that is different from the physical location of the restaurant's operations reported on the log.
Enter the two-letter postal abbreviation (e.g., WA) for the state where the establishment is physically located.
COMMON MISTAKE: Spelling out the full state name instead of using the two-letter abbreviation, or using an incorrect abbreviation.
ApronPrep auto-fills 164 of 198 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Incorrectly calculating or entering the total hours worked by all employees during the calendar year. Using annualized estimates or payroll hours instead of the actual sum of hours worked, including overtime, leads to an inaccurate base rate. The consequence is a skewed Total Case Incident Rate (TCIR) and Days Away, Restricted, or Transfer (DART) Rate, which can trigger regulatory inquiries, add 2-3 weeks to your compliance verification process, and result in penalties. To avoid, sum the actual hours worked for all employees (full-time, part-time, temporary) from payroll records for the entire year.
Not posting the completed OSHA Form 300A in a conspicuous location from February 1 to April 30 each year. The form must be visible to all employees. The consequence is a direct citation during an OSHA inspection, with an average penalty of $1,000–$2,000 per violation, and it can delay other compliance audits. To avoid, post the form in a common area like an employee break room, time clock area, or main office hallway immediately after certifying it and ensure it stays up through the entire posting period.
Not recording all work-related injuries and illnesses that meet OSHA's recordability criteria on the underlying OSHA Form 300 Log before summarizing them on Form 300A. Common omissions include new cases of work-related hearing loss, needlestick injuries, or musculoskeletal disorders. The consequence is an underreported summary, which constitutes falsification of records, leading to willful violation penalties of up to $15,000 per violation and potential criminal charges. To avoid, review OSHA's recordkeeping guidelines (29 CFR 1904) to ensure every recordable case from the prior year is logged on Form 300 before transferring the totals to Form 300A.
ApronPrep auto-fills 164 of 198 fields from one compliance interview.
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| City | Fee Range | Timeline |
|---|---|---|
| Seattle | ||
| Spokane | ||
| Tacoma |
Maintain your OSHA Form 300 (Log of Work-Related Injuries and Illnesses) by recording every recordable incident as it occurs. This includes any work-related injury or illness that results in death, days away from work, restricted work activity, job transfer, medical treatment beyond first aid, or loss of consciousness. Keep detailed records of the case number, employee name, job title, date of injury, description of the incident, and classification of the outcome. Incomplete or inconsistent logs are the most common reason for errors on the annual summary. Use the OSHA definitions for recordability to avoid under- or over-reporting.
After the calendar year ends, review your completed Form 300 and transfer the data to Form 300A. You must calculate the total number of cases for each category (e.g., fatalities, cases with days away from work, job transfer or restriction) and the total number of days for job transfer or restriction. A company executive (like the owner or highest-ranking official at the establishment) must certify the summary's accuracy by signing and dating the form. Verify that the establishment name, address, and industry NAICS code on the summary match your other business filings.
You are required to post the completed and certified OSHA Form 300A in a conspicuous place where all employees can see it, such as an employee bulletin board or common area. This posting must occur from February 1st through April 30th of each year, even if you had no recordable incidents (a zero must be entered for each column). Failure to post the form, or posting an unsigned copy, is a direct violation of OSHA's recordkeeping standard and can result in citations. The posted copy must be the official OSHA form, not a company-generated substitute.
This is one of 13 requirements for opening a restaurant in Washington.
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local
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See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing is immediate once you complete and post the form. There is no government approval timeline because the Occupational Safety and Health Administration (OSHA) does not 'issue' this document; you create and maintain it. The key deadlines are annual: you must complete the Form 300A for the prior calendar year and post it in your workplace from February 1 through April 30, per federal OSHA regulations 29 CFR 1904.32.
The government filing fee for OSHA Form 300A is $0–$0. This is a federally mandated recordkeeping form, not a permit purchased from a city or state agency. However, failure to maintain and post it can result in significant fines from OSHA during an inspection. Not legal advice — verify with the U.S. Department of Labor.
No, the form is not transferable. The OSHA Form 300A is a site-specific annual summary of injuries and illnesses for each physical establishment. If you move your business to a new location, you must start a new set of OSHA 300, 300A, and 301 forms for that establishment. This requirement is independent of other location-based permits like a City Business License/Registration, which also needs updating for a new address.
You must complete a new Form 300A every year. The renewal cycle is based on the calendar year: you summarize your recorded injuries and illnesses from January 1 to December 31 on the Form 300A, then post that summary from February 1 to April 30 of the following year. This is an ongoing annual obligation, unlike a one-time filing such as your Articles of Organization (LLC) or Articles of Incorporation (Corporation).
During an OSHA inspection (or a Washington State Department of Labor & Industries inspection), a compliance officer will ask to review your OSHA 300 log, the Form 300A summary, and the corresponding Form 301 Incident Reports for the past five years. They will verify the forms are filled out correctly, were posted during the required period, and that the recorded cases are accurate. Failure to produce these records can trigger citations and fines under 29 CFR 1904.40.
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Washington specifically, we have analyzed compliance dossiers for 3 cities (Seattle, Spokane, Tacoma), generating Rich FILs (Form Intelligence Layers) with 198 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
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