Any business with 12 or more employees at any point during a calendar year is subject to OSHA regulations, which means the business must comply with all OSHA rules.  Many of these rules require employers to maintain certain records.  The most notable of the records required by OSHA is the OSHA "log of work-related injuries" or OSHA 300 log.  Most employers have to maintain this log.  Among those who do not have to maintain this log are insurance carriers, insurance agents, and automobile dealers.  A list of partially exempt industries can be found at http://www.osha.gov/recordkeeping/index.html. 

Currently, three forms make up the OSHA 300 log. 

• Form 300 is used to log all occupational injuries and illnesses. 
• Form 300A is the summary sheet and must be posted between February 1st and April 30th of each calendar year.
• Form 301 is similar to an accident investigation form and must be completed for each recordable accident.

The forms can be downloaded from http://www.osha.gov/pls/publications/pubindex.list.

Other records that all employers must maintain include training records for Hazard Communication (Right-to-Know), Personal Protective Equipment (PPE), Respiratory Protection, Hearing Conservation, etc.  Essentially, all safety training records should be maintained.

OSHA recordkeeping requirements are the most frequently violated OSHA rules.  Nevertheless, it is the employer's responsibility to find out and understand what is required of them.  Find out more from OSHA at http://www.osha.gov or from your local OSHA office.