Checklist: Dealing with workplace injuries (USA)

Introduction

This checklist will assist in-house counsel, private practice lawyers, workplace safety managers and human resource departments with understanding the laws, processes, reporting, and record-keeping requirements relating to employee injuries.

This checklist addresses the following steps:

1. Understanding laws relating to employee injuries
2. Understand triggers for reporting employee injuries
3. Establishing employer procedures for dealing with and reporting employee injuries
4. Maintaining records relating to employee injuries

The checklist is presented as a list of requirements that employers can check off as they are addressed. At the end of the checklist, there are explanatory notes corresponding with each step.

This checklist can be used in conjunction with How-to guides: How to prepare for an Occupational Safety and Health Administration (OSHA) inspection, Overview of US employment law, How to determine and apply relevant US privacy laws to your organization and How to develop, implement, and maintain a US information and data security compliance program.

Step 1 – Understand the laws relating to employee injuries

Step 2 – Understand triggers for reporting employee injuries

Step 3 – Establish employer procedures for dealing with and reporting employee injuries

Step 4 – Maintaining records relating to employee injuries

Legal framework

Under federal and state law, employers have an obligation to maintain safe and healthy workplaces and are required to report workplace injuries and illnesses to the appropriate authorities.

The Occupational Safety and Health Act of 1970, and its various amendments, sets out a series of safety and health requirements with the aim of ensuring workplaces are freefrom hazards to safety and health, such as exposure to harmful chemicals, dangerous noise levels, physical dangers, and unsanitary conditions.

The Act is administered by the Occupational Safety and Health Administration (OSHA), an administration of the Department of Labor. OSHA covers most private sector employers in all 50 states, all federal agencies, and employers in certain US territories such as the District of Columbia, Guam, Puerto Rico, and other overseas jurisdictions. OSHA sets and enforces workplace standards by regulation (see, 29 CFR Chapter XVII).

State and local government employees are not covered by OSHA, but states are authorized to administer their own versions of OSHA with federal approval.

In 2025, employers who fail to comply with OSHA requirements are exposed to potential monetary penalties of up to $16,550 per violation or $16,550 per day if the violation is a failure to abate a hazard. A willful or repeated violation may subject an employer to a maximum penalty of $165,514 per violation. The penalties may be abated for employers with 250 or fewer employers (see OSHA Field Operations Manual: Chapter 6). Effective July 14, 2025, for violations that are not classified as ‘serious willful violations,’ an employer with 25 or fewer employees may have the penalties imposed against them reduced by 70 percent. Employers with 26 to 100 employees may receive a reduction of 30 percent, and those with 101 to 250 employees are eligible for a 10 percent reduction. The monetary penalties are subject to annual adjustment by the Department of Labor.

For information about OSHA inspections see How to guide: How to prepare for an Occupational Safety and Health Administration (OSHA) inspection.

Separate from the OSHA regulations, all US states but one (Texas does not) require employers to maintain workers’ compensation insurance plans. Workers’ compensation plans are state-mandated insurance programs that provide benefits to workers who become injured or ill during work or as a result of their work. Employers pay the workers’ compensation premiums and schemes are operated by state-administered funds or private insurers. The benefits employers are required to provide to employees are dictated by the state and vary from state to state, but can include cash benefits, health care benefits, or both.

An employer that fails to put in place an adequate workers’ compensation plan may face penalties under state law.

Key considerations

Under OSHA regulations, the reporting of workplace incidents, whether deaths, injuries, or illnesses, has two components:

• reporting incidents; and
• keeping records of incidents.

All non-exempted employers must report incidents, but some employers are partially exempted from the OSHA record-keeping requirements based on the number of employees or type of industry.

Requirements for reporting workplace incidents and for making injury claims under workers’ compensation laws varies from state to state. It is best practice for employers to familiarize themselves with such standards in any state in which their organization operates.

Step 1 – Understand the laws relating to employee injuries

Understand federal laws relating to workplace injuries and reporting

OSHA regulations determine:

• what an incident or a near miss is; and
• what the employer’s obligations are following an incident or a near miss, including reporting and record-keeping requirements.

The following employers are fully or partly exempted from reporting or record-keeping requirements:

• private employers that are regulated by specialized federal agencies (eg, the mining or nuclear-power industries) are fully exempted from OSHA requirements; and
• employers with 10 or fewer employees at any point during a calendar year are ordinarily excluded from OSHA record-keeping requirements. Reporting requirements will still apply.

All workplace or work-related deaths, in-patient hospitalizations, amputations, or loss of eyes affecting one or more employees must be reported to OSHA by the employer within prescribed time periods, including those exempt from record-keeping requirements.

1.2 Understand state laws relating to workplace injuries and reporting

In the United States, 22 states have their own OSHA state plans. Such schemes must be approved in advance by OSHA, and the state plan cannot diminish workplace safety standards set forth under the federal OSHA. State plans set their own health and safety regulations, and it is possible for state plans to require a higher level of safety than that required under OSHA regulations. State plans must not provide a lower level of protection. State plans may apply to all employers in the state, although five states (Connecticut, Illinois, Maine, New Jersey, and New York) and the US Virgin Islands have OSHA plans that cover public sector employees exclusively. Private sector employees in those jurisdictions are covered by federal OSHA requirements (see, 29 CFR Part 1902).

1.3 Understand workers’ compensation laws

Every state except Texas mandates that employers obtain workers’ compensation insurance. Some states have state-administered funds, and others allow employers to purchase insurance through a commercial insurance provider. In some states, small employers are exempted from workers’ compensation insurance requirements.

Rules governing workers’ compensation vary from state to state and are set by law through the state Department of Labor or other such state regulatory body. Standards for what constitutes an employee, and reporting requirements, vary by state.

1.3.1 Which workers are covered by workers’ compensation laws

Which employees are covered and which are exempted from mandatory coverage under workers’ compensation laws differs from state to state. In some states, employers with few employees (typically between one and four) are not required to provide workers’ compensation insurance.

The following classes of workers are exempt from workers’ compensation requirements: casual babysitters, domestic staff, company owners or partners, and independent contractors. It is best practice for employers to familiarize themselves with the legal requirements in the states in which they operate. Each state’s labor or workforce department will be able to provide a comprehensive guide to the state’s requirements.

Employees

Full-time and part-time employees are covered by workers’ compensation insurance. In some states, this includes optional coverage in limited liability companies for owners or members.

Independent contractors

Independent contractors generally are not covered by workers’ compensation insurance. In some states, businesses that use subcontractors are obliged to assure that subcontractor employees are covered by any subcontractor that employs them.

For more information about employment status see Checklist: Determining the difference between an employee and an independent contractor.

1.3.2 Workers’ compensation claims

State standards for exercising employee rights under workers’ compensation vary, often considerably. Employees are required to report injuries and illnesses to employers in a timeframe set by state law, and each state places a limit on how long an employee has to file a claim for a work-related injury or illness in order to be eligible for workers’ compensation. It is best practice for employers to familiarize themselves with state standards.

1.3.3 Civil lawsuits

Employees who are eligible for workers’ compensation sometimes encounter limitations on when or if they can file a civil lawsuit to recover for their injuries. The avoidance of litigation is one of the purposes of workers’ compensation statutes. Injured employees may be unable to file a separate civil claim unless their workers’ compensation application has been denied. In a case where an employee’s workers’ compensation claim is denied, some states require arbitration between the employee and the employer or the employer’s insurer.

Step 2 – Understand triggers for reporting employee injuries

2.1 Understand the definition of an incident

The OSHA definition of an incident is ‘[a] work‐related event in which an injury or ill‐health (regardless of severity) or fatality occurred, or could have occurred’ (see, Incident [Accident] Investigations: A Guide for Employers, OSHA 2015). In common parlance, an ‘incident’ is an accident, although OSHA avoids use of the word ‘accident’ because that word suggests a circumstance that is unavoidable.

2.2 Understand the definition of a near miss

Under OSHA guidelines, a ‘near miss’ is a close call. Those two phrases are often used interchangeably and refer to ‘an incident that could have caused serious injury or illness but did not.’

A near miss does not necessarily result in actual harm, but it should serve as a warning sign. A near miss highlights deficiencies in safety protocols, equipment, or training. If those deficiencies are left unaddressed, they could easily lead to further incidents that could have severe consequences. Thoroughly investigating and documenting a near miss is just as important as investigating accidents, as they offer valuable opportunities for proactive risk mitigation and prevention.

2.3 Understand the definition of a recordable illness or injury

A recordable injury or illness is an injury or illness that results in a loss of consciousness, days away from work, restricted work, transfer to another job, or any work-related injury or illness that requires medical treatment beyond first aid (see, 29 CFR section 1904.29).

Drawing a distinction between first aid and medical treatment beyond first aid is an essential part of accurate recordkeeping. As a general rule, first aid involves minor interventions like applying bandages or using non-prescription medications, and these cases are generally not recordable. However, if the treatment involves prescription medication, stitches, or requires a healthcare professional to administer more extensive care, it typically qualifies as medical treatment beyond first aid and thus makes the injury or illness recordable under OSHA guidelines.

2.4 Be aware of the employee’s obligations following an incident or near miss

2.4.1 Notice to employer

OSHA guidelines

The employer has an obligation to report injuries to OSHA. Under OSHA guidelines, there is no clearly defined requirement or timeline for employees to report injuries or illnesses to their employer. In order to comply with OSHA requirements, employers should have a process in place that requires employees to report injuries and illnesses to them as soon as possible, or as soon as the employee is aware that an injury has been sustained or an illness has been contracted.

Under OSHA guidelines, there is no requirement for employees to report near misses. However, as employers are strongly encouraged to report to OSHA all near misses of which they become aware and to conduct an appropriate investigation by managers, supervisors, or outside experts, it is advisable for employers to encourage employees to report near misses to the employer. (see, Incident [Accident] Investigations, A Guide for Employers, OSHA 2015). A formal reporting system is not necessary, but employees should be advised of the person to whom reports should be made (eg their immediate supervisor or team leader)

Workers’ compensation rules

Under state workers’ compensation rules, employees must report workplace injuries and illnesses to their employer as a precursor to filing a workers’ compensation claim. The deadline for reporting such incidents varies from state to state.

2.5 Ensure compliance with the employer’s obligations following an incident or near miss

2.5.1 Reports to OSHA

Under OSHA regulations, employers are required, within seven days of a recordable work-related injury or illness, to fill out OSHA Form 301 Injury and Illness Incident Report.

Employers are required to use Form 301 to report all incidents to OSHA that:

• result in death within 30 days of a work-related incident – within eight hours of the death of the employee; and
• result in in-patient hospitalization, loss of any eye, or an amputation – within 24 hours of the hospitalization, loss of eye or amputation (see, 29 CFR section 1904.39).

A new 2024 OSHA rule (29 CFR 1904) requires certain employers with 100 or more employees in high hazard industries to submit annual reports of every significant injury or illness as recorded in their Forms 300 and 301. High hazard industries include, for example, agriculture, construction, transportation, warehousing and storage, and retail. OSHA will then, after removing employee identifying information, publish the data from the submissions to a public website.

Employers are not required to report near misses to OSHA but are strongly encouraged to do so (see OSHA: Incident Investigation webpage).

2.5.2 State agency reporting

Reporting requirements for injuries or illnesses under state OSHA claims are substantially the same as reporting requirements for federal OSHA claims (see, 29 CFR section 1904.37).

Timelines for reporting injuries under state workers’ compensation, and the deadlines for filing claims vary from state to state.

2.5.3 Mitigating future risks

There are no particular standards by which employers must mitigate future risks after an incident or near miss. OSHA requires employers to maintain a safe and healthy work environment, and employees have the right to file grievances if reasonable standards of health and safety are not met. It is best practice for employers to conduct a risk assessment after an incident or near miss to ensure future safety and to mitigate future risks.

2.5.4 Provision of necessary records relating to injury

Most employers are required to keep records of recordable work-related injuries and illnesses for up to five years. In particular, employers that are not in a partially exempt industry and have more than 10 employees must prepare and maintain records of serious occupational injuries and illnesses. The standard form for such records is OSHA 300 Log, in which the employer can document any recordable incidents (see, 29 CFR Part 1904 Subpart D).

OSHA Form 300A, a summary of recordable work-related injuries and illnesses, should be posted in a prominent place between February 1 and April 30 of the year following incidents covered in the form (see, 29 CFR section 1904.32).

Businesses with 10 or fewer employees at any time during a calendar year are not required to keep such records unless expressly requested by OSHA or another federal agency (see, 29 CFR section 1904.1).

Certain categories of employers are exempt from mandatory record keeping unless records are expressly requested by the federal government. Such partially exempt industries are listed based on their North American Industry Classification codes (see, 29 CFR Part 1904 Subpart B, Appendix A).

Step 3 – Establish employer procedures for addressing and reporting employee injuries

3.1 Provide employees with notice regarding employee injury reporting requirements

Employers are required to post notices informing employees of their rights under OSHA. Post these notices in a conspicuous place where such notices ordinarily are placed in the workplace. State OSHA notices of the same type should also be posted in the workplace. Employers who fail to comply with posting requirements are subject to citation and a maximum monetary penalty of $15,625 (see, 29 CFR Part 1903).

Employers should also post such information in employee handbooks and in other literature readily available to employees. The employee handbook may include language that ‘Failure to report the incident promptly and complete all necessary forms can delay or forfeit benefits.’ See, eg, Law v. Kinross Gold U.S.A., Inc. 3:12-CV-00261-LRH-VPC (D. Nev. Apr. 18, 2014).

3.2 Ensure employees can report incidents and near misses

Employers can take action only if they are aware of an incident. Employers should have a mechanism in place for employees to report both incidents and near misses. At the very least identify a contact person for employees to report incidents and near misses. A standardized reporting form may also be helpful, as it will help to ensure that all the necessary information is obtained, and corrective measures based on that information can be taken.

3.3 Take immediate action following an injury or illness

Under OSHA guidelines, employers must ensure that injured employees receive the appropriate medical attention for their injuries. Minor injuries may be treated with first aid, but more severe injuries and illnesses should be treated by medical professionals as soon as possible.

3.4 Complete an incident report

A supervisor or manager must fill out OSHA Form 301, Injury and Illness Incident Report, for any recordable injury or illness. The form is retained by the employer for a period of five years. An incident that results in a fatality within 30 days of the work-related incident, or if it results in in-patient hospitalization, amputation, or loss of an eye within 24 hours of a work-related incident must be reported to OSHA (see OSHA: Report a Fatality or Severe Injury webpage). A report may be made by telephone to the nearest OSHA office or on the 24-hour OSHA hotline. Reports may also be made using the Serious Event Reporting Online Form. Employers in jurisdictions with a state plan must follow that plan’s reporting requirements (see State Plan Adoption of OSHA’s Revised Reporting Requirements).

In accordance with OSHA FAQ’s, employers do not have to report an event if it:

• Resulted from a motor vehicle accident on a public street or highway (except in a construction work zone);
• Occurred on a commercial or public transportation system, such as airplane or bus; or
• Involved hospitalization for diagnostic testing or observation only.

3.5 Conduct an investigation

It is best practice for managers or supervisors to investigate all incidents or near misses. OSHA does not mandate a particular policy for investigation but does provide a guide for employers, and encourages employers to conduct thorough investigations (see, Incident [Accident] Investigations: A Guide for Employers, OSHA 2015).

3.5.1 Root-cause analysis (RCA)

Investigations of incidents and near misses should focus on identifying the root cause of incidents and correcting those. This process helps managers and supervisors address the underlying cause of incidents and develop truly effective answers to those incidents (see, OSHA Fact Sheet DOC FS-3895).

3.6 Consider whether any corrective action is necessary to mitigate future risks

Corrective action will help ensure an incident is not repeated, and proper investigation and corrective action will help keep workers safe and insulate employers from future citations and penalties.

3.7 Ensure that all federal and state reporting requirements have been fulfilled

Failure to fulfill all federal and state reporting requirements could expose the company to civil litigation or to citations and penalties by the enforcing agency. Employers who fail to comply with federal OSHA reporting requirements face potential monetary penalties of up to $15,625 per violation. A willful or repeated violation may subject an employer to a maximum penalty of $156,259 per violation. Note that where both OSHA and state law reporting requirements exist, both should be complied with. For example, in P & Z Co. v. Dist. of Columbia, 408 A.2d 1249, 1250, (D.C. 1979), the court held that ‘OSHA did not invalidate the reporting requirement of the D.C. Industrial Safety Act.’

3.8 Calculate the potential costs associated with the incident or near miss

The costs of potential civil litigation, penalties from enforcing agencies, and diminishing of employee morale should never be neglected when calculating the costs of repairs, mitigation, and lost productivity resulting from an incident or near miss. An employer who concludes that it is not worth making repairs to a potentially dangerous condition that has not yet caused an injury should be aware that the future costs of an injury could exceed the costs of making repairs.

Step 4 – Maintaining records relating to employee injuries

4.1 Comply with Occupational Safety and Health Administration (OHSA) requirements relating to record keeping

OSHA regulations require employers to save the OSHA 300 Log and any privacy case list for five years from the date the log records (see, 29 CFR Part 1904).

An employer with fewer than 10 employees in a calendar year, or one that engages in business activity as listed in 29 CFR Part 1904 Subpart B – Appendix A, may be exempt from keeping an OSHA 300 Log of incidents. Employers in these categories need only maintain incident logs if they are expressly required to do so by OSHA or another government agency.

4.2 Determine how and where records relating to employee injuries will be stored

Organizations that are required to maintain an incident log should store it in the workplace, or other such place that is secure and easily accessible by employees who wish to examine it. It may be kept as a paper document or as computer file.

4.3 Consider any privacy requirements relating to employee personal and health information

Employers should treat the following injuries as privacy concerns, and the name of an employee with such a concern should be removed from the OSHA 300 Log:

• an injury or illness to an intimate body part or reproductive system;
• an injury or illness resulting from sexual assault;
• mental illness;
• HIV infection, hepatitis, or tuberculosis;
• needlestick injuries and cuts from sharp objects that are contaminated with another person’s blood or other potentially infectious material; and
• other illnesses, if the employee voluntarily requests that his or her name not be entered into the log.

In such cases, a separate confidential privacy log with the employee’s name, but that is not available for inspection by other employees, must be kept by the employer. On the OSHA 300 Log line where an employee’s name would go, insert the phrase ‘privacy concern’ (see, 29 CFR section 1904.29).

The employee’s name must be provided on Form 301.

4.4 Notify employees of injury reporting requirements and procedures

Employees should be made aware of the requirement and procedures for reporting injuries. This does not only protect the employer from penalties for failure to report injuries, but also allows employees to receive any medical care they may require. Employers will also be able to take any remedial steps necessary to ensure that similar injuries do not happen again.

While a formal reporting procedure is not necessary, all employees should understand the need to report injuries, and should know to whom those injuries are to be reported.

Additional Resources

Related Lexology Pro content

How-to guides:

Overview of US employment law
How to draft an employment contract
How to draft the key provisions of an employee handbook
How to protect trade secrets in the employment relationship
How to develop a whistleblower policy and reporting program
How to use arbitration agreements in employment
How to prepare for an Occupational Safety and Health Administration (OSHA) inspection
How to comply with the unemployment insurance program
How to determine and apply relevant US privacy laws to your organization
How to develop, implement, and maintain a US information and data security compliance program

Checklists:

Determining the difference between an employee and an independent contractor
Terminating the employment of an at-will employee
Developing a Bring Your Own Device (BYOD) policy
Employee drug testing
Terminating the employment of an at-will employee
Drafting a non-compete agreement

Reliance on information posted:

While we use reasonable endeavors to provide up to date and relevant materials, the materials posted on our site are not intended to amount to advice on which reliance should be placed. They may not reflect recent changes in the law and are not intended to constitute a definitive or complete statement of the law. You may use them to stay up to date with legal developments but you should not use them for transactions or legal advice and you should carry out your own research. We therefore disclaim all liability and responsibility arising from any reliance placed on such materials by any visitor to our site, or by anyone who may be informed of any of its contents.