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All employees on the payroll are covered. The employer is required to record on the OSHA 300 Log the recordable injuries and illnesses for all employees on its payroll, including hourly, salaried, executive, part-time, seasonal, or migrant workers.
OSHA Form 301 is used by employers to create a detailed record of workplace injuries and illnesses. Employers must save the annual summary of all reports filed. Employers must also save the OSHA 301 Incident Report forms for 5 years after the end of the calendar year that the records cover.
When Should You Complete OSHA Form 301? You must complete the Injury and Illness Incident Report within seven calendar days after you receive information that a recordable work-related injury or illness has occurred at your work place.
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.
Occupational Safety and Health Administration (OSHA) Form 301, Injury and Illness Incident Report, is used by employers to keep a record of a single injury, illness, or death in a workplace. This form is found within OSHA Form 300, which is used to log and classify all such incidents for a workplace.
When Should You Complete OSHA Form 301? You must complete the Injury and Illness Incident Report within seven calendar days after you receive information that a recordable work-related injury or illness has occurred at your work place.
Basic requirement. You must use OSHA 300, 300-A, and 301 forms, or equivalent forms, for recordable injuries and illnesses.
Basic requirement. You must use OSHA 300, 300-A, and 301 forms, or equivalent forms, for recordable injuries and illnesses.

