OSHA recordkeeping exemptions by NAICS code work through a single list: if your establishment’s six-digit NAICS code appears in Appendix A to Subpart B of 29 CFR Part 1904, you’re partially exempt from keeping the routine OSHA injury and illness logs.1eCFR. 29 CFR 1904.2 – Partial Exemption for Establishments in Certain Industries The list currently contains about 82 low-hazard industry codes and was last updated through rulemaking in 2014.2Occupational Safety and Health Administration. 1904 Subpart B Appendix A – Partially Exempt Industries The exemption is paperwork only. Every underlying safety obligation stays in place, and serious incidents must still be reported.
Check Your NAICS Code Against Appendix A
Your NAICS code is a six-digit number classifying your business by its primary economic activity. It usually appears on your federal income tax return or your commercial insurance documents. If you can’t find it, the U.S. Census Bureau maintains the official NAICS search tool where you can look up codes by keyword.
When one location does more than one kind of work, the primary activity controls. That generally means whichever activity generates the most revenue or involves the most workers at that establishment. Getting this wrong matters. If your actual primary activity falls under a code that isn’t on Appendix A, you owe the full recordkeeping obligation even when a secondary activity would have qualified.
Codes get reorganized over time as the Census Bureau revises the classification system, so a code from five years ago may have been split or merged. Check whether your current code appears in Appendix A rather than relying on an older classification.
The exempt list skews toward professional and service businesses. Accounting firms, advertising agencies, legal offices, insurance companies, clothing retailers, florists, dental offices, real estate agencies, and tutoring centers are among the codes listed. The common thread is workplaces built around clerical, administrative, or low-physical-risk activities.
What the Exemption Actually Covers
If your code qualifies, you don’t have to maintain three specific documents:3eCFR. 29 CFR Part 1904 Subpart B – Scope
- the OSHA 300 Log, a running record of each recordable injury and illness
- the OSHA 301 Incident Report, a detailed form for each event
- the OSHA 300A Annual Summary, the year-end compilation posted in the workplace
That’s the entire scope of the relief. Just those forms.
Everything else stays in full force. The General Duty Clause still requires every employer to provide a workplace free from recognized hazards likely to cause death or serious physical harm.4Occupational Safety and Health Administration. OSH Act Section 5 – Duties Hazard communication, personal protective equipment requirements, machine guarding, and every other applicable OSHA standard still apply. The exemption doesn’t reduce your safety obligations by a single inch.
The Size-Based Alternative
If your industry isn’t on Appendix A, check your headcount. A company with ten or fewer employees at all times during the previous calendar year is partially exempt from OSHA recordkeeping regardless of industry.5Occupational Safety and Health Administration. Partial Exemption for Employers With 10 or Fewer Employees The count includes every worker on your payroll: full-time, part-time, seasonal, and temporary. Hit 11 employees even for a single pay period and you lose the exemption for that calendar year.
The count covers the entire company, not individual locations. A business with three storefronts employing four people each has twelve employees total, which means no size exemption.
What Exempt Employers Still Have to Do
Report Fatalities and Serious Injuries
No exemption shields you from reporting serious incidents. Every employer, regardless of size or industry, must report a work-related fatality to OSHA within eight hours. In-patient hospitalizations, amputations, and losses of an eye must be reported within 24 hours.6eCFR. 29 CFR 1904.39 – Reporting Fatalities, Hospitalizations, Amputations, and Losses of an Eye as a Result of Work-Related Incidents You can report by calling the nearest OSHA area office or using the agency’s online portal. Missing these deadlines can result in penalties of up to $16,550 per serious violation under the most recent adjustment.
Respond to Written Survey Notices
The Bureau of Labor Statistics or OSHA can send you a written notice requiring you to participate in an annual injury and illness survey even if your industry sits on Appendix A.7Occupational Safety and Health Administration. 29 CFR 1904.42 – Requests From the Bureau of Labor Statistics for Data Once the letter arrives, you must maintain the full set of OSHA 300 and 301 records for the year specified. These requests are enforceable under federal law, and ignoring one is treated like any other recordkeeping violation.
OSHA may also notify exempt employers directly that they must submit injury data electronically for a specific period. If you receive such a notification, compliance is mandatory for the duration stated in the notice.
Electronic Submission Is a Separate Rule
The electronic submission requirements in 29 CFR 1904.41 use their own industry lists, which are different from the Appendix A exemption list. In practice a business exempt from keeping logs under Subpart B rarely lands on the submission lists, since those lists target higher-hazard industries. Still, the two rules should be checked separately.
The submission thresholds break down this way:8Occupational Safety and Health Administration. 29 CFR 1904.41 – Electronic Submission of Employer Identification Number (EIN) and Injury and Illness Records to OSHA
- Establishments with 20 to 249 employees in designated industries submit Form 300A data by March 2 each year.
- Establishments with 100 or more employees in designated high-hazard industries submit Forms 300, 301, and 300A by March 2, with employee names and certain personal details excluded from the 300 and 301 submissions.
- Establishments with 250 or more employees that are required to keep records at all submit Form 300A data by March 2, regardless of industry classification.
State Plan Variations
Twenty-two states and several territories run their own OSHA-approved safety programs covering private-sector workers, with an additional seven state plans covering only government employees. State plans must keep their recordkeeping rules substantially identical to the federal standard on which injuries and illnesses are recordable. States can, however, adopt stricter requirements for industry exemptions, reporting timelines, and record retention with federal OSHA approval.9Occupational Safety and Health Administration. 29 CFR 1904.37 – State Recordkeeping Regulations
Most state plans mirror the federal Appendix A closely. If you operate in a state-plan state, confirm with your state occupational safety agency before assuming the federal list applies without modification. A business that qualifies for the federal exemption could face recordkeeping requirements under a more demanding state program.