29 CFR 1904.1 · 1904.2 · Appendix A
Partially exempt is not exempt
Two routes take an employer out of routine OSHA recordkeeping: 10 or fewer employees, or an establishment in one of the 82 industries listed in Appendix A. Both are partial. Neither touches your duty to report a fatality or a severe injury.
What the exemption does not cover · 1904.39
Every employer must still report deaths and severe injuries
This is the most consequential misreading of Part 1904 we see. Being partially exempt means you do not have to keep the 300 Log as a matter of routine. It does not exempt you from 1904.39, which applies to employers regardless of size or industry.
(a) Basic requirement. (1) Within eight (8) hours after the death of any employee as a result of a work-related incident, you must report the fatality to the Occupational Safety and Health Administration (OSHA), U.S. Department of Labor.
(2) Within twenty-four (24) hours after the in-patient hospitalization of one or more employees or an employee's amputation or an employee's loss of an eye, as a result of a work-related incident, you must report the in-patient hospitalization, amputation, or loss of an eye to OSHA.
Route one · 1904.1
10 or fewer employees, company-wide
Counted across the entire company, not per establishment, and measured at peak — not average.
(a) Basic requirement. (1) If your company had 10 or fewer employees at all times during the last calendar year, you do not need to keep OSHA injury and illness records unless OSHA or the Bureau of Labor Statistics informs you in writing that you must keep records under § 1904.41 or § 1904.42. However, as required by § 1904.39, all employers covered by the OSH Act must report to OSHA any work-related incident that results in a fatality, the in-patient hospitalization of one or more employees, an employee amputation, or an employee loss of an eye.
(b) Implementation —(1) Is the partial exemption for size based on the size of my entire company or on the size of an individual business establishment? The partial exemption for size is based on the number of employees in the entire company.
(2) How do I determine the size of my company to find out if I qualify for the partial exemption for size? To determine if you are exempt because of size, you need to determine your company's peak employment during the last calendar year. If you had no more than 10 employees at any time in the last calendar year, your company qualifies for the partial exemption for size.
Job13's explanation — not regulation text
Two details do most of the damage here. The count is company-wide, so a business with four establishments of three people each is not exempt. And it is a peak count taken at any time during the last calendar year, so a company that runs at eight people but hires five seasonal staff for a fortnight has eleven employees for this purpose and must keep records.
The exemption is also conditional in a way that is easy to miss: both 1904.1 and 1904.2 stop applying if OSHA or the Bureau of Labor Statistics informs you in writing that you must keep records.
Route two · 1904.2 and Appendix A
An establishment in a listed industry
Unlike the size exemption, this one is assessed per establishment — so a company can be exempt at one site and not at another.
(a) Basic requirement. (1) If your business establishment is classified in a specific industry group listed in appendix A to this subpart, you do not need to keep OSHA injury and illness records unless the government asks you to keep the records under § 1904.41 or § 1904.42. However, all employers must report to OSHA any workplace incident that results in an employee's fatality, in-patient hospitalization, amputation, or loss of an eye (see § 1904.39).
(2) If one or more of your company's establishments are classified in a non-exempt industry, you must keep OSHA injury and illness records for all of such establishments unless your company is partially exempted because of size under § 1904.1.
Appendix A to Subpart B · 82 industries
Is your industry on the list?
Appendix A is a closed list. Search by NAICS code or by industry description. An establishment matches when its NAICS code begins with a listed code.
82 of 82 listed industries
| NAICS | Industry |
|---|---|
| 4412 | Other Motor Vehicle Dealers. |
| 4431 | Electronics and Appliance Stores. |
| 4461 | Health and Personal Care Stores. |
| 4471 | Gasoline Stations. |
| 4481 | Clothing Stores. |
| 4482 | Shoe Stores. |
| 4483 | Jewelry, Luggage, and Leather Goods Stores. |
| 4511 | Sporting Goods, Hobby, and Musical Instrument Stores. |
| 4512 | Book, Periodical, and Music Stores. |
| 4531 | Florists. |
| 4532 | Office Supplies, Stationery, and Gift Stores. |
| 4812 | Nonscheduled Air Transportation. |
| 4861 | Pipeline Transportation of Crude Oil. |
| 4862 | Pipeline Transportation of Natural Gas. |
| 4869 | Other Pipeline Transportation. |
| 4879 | Scenic and Sightseeing Transportation, Other. |
| 4885 | Freight Transportation Arrangement. |
| 5111 | Newspaper, Periodical, Book, and Directory Publishers. |
| 5112 | Software Publishers. |
| 5121 | Motion Picture and Video Industries. |
| 5122 | Sound Recording Industries. |
| 5151 | Radio and Television Broadcasting. |
| 5172 | Wireless Telecommunications Carriers (except Satellite). |
| 5173 | Telecommunications Resellers. |
| 5179 | Other Telecommunications. |
| 5181 | Internet Service Providers and Web Search Portals. |
| 5182 | Data Processing, Hosting, and Related Services. |
| 5191 | Other Information Services. |
| 5211 | Monetary Authorities—Central Bank. |
| 5221 | Depository Credit Intermediation. |
| 5222 | Nondepository Credit Intermediation. |
| 5223 | Activities Related to Credit Intermediation. |
| 5231 | Securities and Commodity Contracts Intermediation and Brokerage. |
| 5232 | Securities and Commodity Exchanges. |
| 5239 | Other Financial Investment Activities. |
| 5241 | Insurance Carriers. |
| 5242 | Agencies, Brokerages, and Other Insurance Related Activities. |
| 5251 | Insurance and Employee Benefit Funds. |
| 5259 | Other Investment Pools and Funds. |
| 5312 | Offices of Real Estate Agents and Brokers. |
| 5331 | Lessors of Nonfinancial Intangible Assets (except Copyrighted Works). |
| 5411 | Legal Services. |
| 5412 | Accounting, Tax Preparation, Bookkeeping, and Payroll Services. |
| 5413 | Architectural, Engineering, and Related Services. |
| 5414 | Specialized Design Services. |
| 5415 | Computer Systems Design and Related Services. |
| 5416 | Management, Scientific, and Technical Consulting Services. |
| 5417 | Scientific Research and Development Services. |
| 5418 | Advertising and Related Services. |
| 5511 | Management of Companies and Enterprises. |
| 5611 | Office Administrative Services. |
| 5614 | Business Support Services. |
| 5615 | Travel Arrangement and Reservation Services. |
| 5616 | Investigation and Security Services. |
| 6111 | Elementary and Secondary Schools. |
| 6112 | Junior Colleges. |
| 6113 | Colleges, Universities, and Professional Schools. |
| 6114 | Business Schools and Computer and Management Training. |
| 6115 | Technical and Trade Schools. |
| 6116 | Other Schools and Instruction. |
| 6117 | Educational Support Services. |
| 6211 | Offices of Physicians. |
| 6212 | Offices of Dentists. |
| 6213 | Offices of Other Health Practitioners. |
| 6214 | Outpatient Care Centers. |
| 6215 | Medical and Diagnostic Laboratories. |
| 6244 | Child Day Care Services. |
| 7114 | Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures. |
| 7115 | Independent Artists, Writers, and Performers. |
| 7213 | Rooming and Boarding Houses. |
| 7221 | Full-Service Restaurants. |
| 7222 | Limited-Service Eating Places. |
| 7224 | Drinking Places (Alcoholic Beverages). |
| 8112 | Electronic and Precision Equipment Repair and Maintenance. |
| 8114 | Personal and Household Goods Repair and Maintenance. |
| 8121 | Personal Care Services. |
| 8122 | Death Care Services. |
| 8131 | Religious Organizations. |
| 8132 | Grantmaking and Giving Services. |
| 8133 | Social Advocacy Organizations. |
| 8134 | Civic and Social Organizations. |
| 8139 | Business, Professional, Labor, Political, and Similar Organizations. |
Text reproduced verbatim from the eCFR, edition 2026-01-01, retrieved 2026-07-19. A US Government work in the public domain under 17 U.S.C. 105.
If you are partially exempt
What you still have to do
Report fatalities within 8 hours
1904.39(a)(1). By phone or through OSHA's reporting page — no exemption applies.
Report severe injuries within 24 hours
1904.39(a)(2). In-patient hospitalisation, amputation, or loss of an eye.
Keep records if told to
Both exemptions lapse if OSHA or the BLS notifies you in writing that you must keep records.
Common questions
Straight answers, with the citation
- Does a small employer have to report a workplace fatality to OSHA?
- Yes. The partial exemptions in 29 CFR 1904.1 and 1904.2 remove the routine duty to keep the 300 Log; they do not touch the reporting duty in 1904.39. That section states: "(a) Basic requirement. (1) Within eight (8) hours after the death of any employee as a result of a work-related incident, you must report the fatality to the Occupational Safety and Health Administration (OSHA), U.S. Department of Labor."
- Is the 10-employee exemption based on the company or the establishment?
- The whole company. 29 CFR 1904.1(b)(1) states: "(b) Implementation —(1) Is the partial exemption for size based on the size of my entire company or on the size of an individual business establishment? The partial exemption for size is based on the number of employees in the entire company."
- My company has some exempt and some non-exempt establishments. What then?
- 29 CFR 1904.2(a)(2) states: "(2) If one or more of your company's establishments are classified in a non-exempt industry, you must keep OSHA injury and illness records for all of such establishments unless your company is partially exempted because of size under § 1904.1."
Not legal advice. This page republishes 29 CFR Part 1904 as published by the eCFR and explains it. The recordkeeping duty is the employer’s. Where the rule requires judgement, Job13 says so rather than guessing — run your own case through the free check.