OSHA 300 Logs Posting (TRN Safety Alert)

From Cliff Gerbick, ASP (The Reserves Network Director of Safety)

The New Year has come and gone and we are in the heart of everyone’s favorite season. No, not winter – OSHA 300 Log Summary posting time.

OSHA requires almost all business with 10 or more employees to maintain an OSHA 300 Log of Recordable Injuries and post the 300A Annual Summary from February 1 through April 30.

The OSHA 300A Summary form breaks down the recordable injuries for the calendar year to give employees a look at the accident, injury and illness data for the company. The sections that are broken down are: the total number of deaths; total number of days lost; total number of days restricted; and total number of other recordable cases. The next portion of the summary adds up the total number of days lost for all recordable claims and the total number of days restricted for all recordable claims. The third, and final section, asks employers to classify each recordable injury in one of the following categories: Injuries, Skin Disorders, Respiratory Conditions, Poisonings and All Other Illnesses.

The 300A forms also requests that the employer fill out the Establishment Information section. This section lists the name and address of the employer, industry description and SIC code. Employment information is also requested. This area asks for the average number of employees and the total number of hours worked for the reporting calendar year.

The last portion of the summary requires a company executive to provide a telephone number and sign and date the summary. The company executive must be one of the following persons: an owner of the company (only if the company is a sole proprietorship or partnership); an officer of the corporation; the highest ranking company official working at the establishment; or the immediate supervisor of the highest ranking company official working at the establishment.

For more information regarding partially exempt industries and other recordkeeping criteria, please visit: www.osha.gov/recordkeeping

Cliff Gerbick is the Director of Safety for The Reserves Network, a provider of “Total Staffing Solutions” in the office, industrial, professional and technical markets. To contact Cliff, email cgerbick@trnstaffing.com.

SUTA Tax Deficit Awareness


VIDEO: Unemployment levels reached record highs during the recent recession and as a result, many unemployed workers turned to their state for unemployment benefits (SUTA Trust Fund / SUTA Tax). Due to the high levels of unemployment claims, over 70% of these state SUTA funds have become insolvent and the problem is growing. To continue paying unemployment claims, states turn to the federal government for funding. These Federal loans require repayment – with interest. If states cannot pay these loans they are faced with penalties and the loss of federal incentives.

The Department of Labor forecasts, that by 2012 over 40 states will have accumulated a debt around $90 billion dollars in loans. In order to pay off these loans and rebuild the trust fund balances, the only current legislative answer is to raise the SUTA tax rates charged to employers – which increases expenses, reduces working capital and most importantly the ability to hire more employees.

No one disputes the need for a comprehensive unemployment program and this problem continues to grow. Any plan to revitalize it cannot be solely funded by employers.