§ 1904.2 Partial exemption for establishments in certain industries.
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).
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.
Implementation —(1) Is the partial industry classification exemption based on the industry classification of my entire company or on the classification of individual business establishments operated by my company? The partial industry classification exemption applies to individual business establishments. If a company has several business establishments engaged in different classes of business activities, some of the company's establishments may be required to keep records, while others may be partially exempt.
How do I determine the correct NAICS code for my company or for individual establishments? You can determine your NAICS code by using one of three methods, or you may contact your nearest OSHA office or State agency for help in determining your NAICS code:
You can use the search feature at the U.S. Census Bureau NAICS main Web page: http://www.census.gov/eos/www/naics/. In the search box for the most recent NAICS, enter a keyword that describes your kind of business. A list of primary business activities containing that keyword and the corresponding NAICS codes will appear. Choose the one that most closely corresponds to your primary business activity, or refine your search to obtain other choices.
Rather than searching through a list of primary business activities, you may also view the most recent complete NAICS structure with codes and titles by clicking on the link for the most recent NAICS on the U.S. Census Bureau NAICS main Web page: http://www.census.gov/eos/www/naics/. Then click on the two-digit Sector code to see all the NAICS codes under that Sector. Then choose the six-digit code of your interest to see the corresponding definition, as well as cross-references and index items, when available.
If you know your old SIC code, you can also find the appropriate 2002 NAICS code by using the detailed conversion (concordance) between the 1987 SIC and 2002 NAICS available in Excel format for download at the “Concordances” link at the U.S. Census Bureau NAICS main Web page: http://www.census.gov/eos/www/naics/.
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.
29 OSHA interpretations of § 1904.2
How OSHA has applied this section
Letters of Interpretation are OSHA answering specific questions on specific facts. They explain the requirement above but cannot create additional obligations, and a later letter can supersede an earlier one. Newest first.
- 2000-10-17
Recording injuries/illness of pool nurses (temporary employees);needlestick recordkeeping.
- 2000-07-12
Work-related injuries and illnesses that occur in home-based worksites are recordable.
- 2000-05-24
Recordkeeping: clarifications of second visits for recordability.
- 2000-05-24
Recordkeeping: count of lost workdays when worker not scheduled to work or is terminated.
- 2000-05-24
Recordkeeping: lost workdays that occur prior to diagnosis must be recorded.
- 2000-05-05
Recordkeeping: several clarifications of first aid vs. medical treatment.
- 2000-05-01
Recordkeeping: accommodation camps are ordinarily considered a "home away from home."
- 2000-04-14
Injuries that occur during business travel are recordable.
- 2000-03-06
Restricted work activity concept hinges on employee's ability to work.
- 2000-03-06
Employer who directs work activities is responsible for injury and illness recordkeeping.
- 2000-03-06
Recordable hours and injuries for truck drivers should reflect work-related exposures.
- 2000-03-02
OSHA does not prohibit reducing bonuses based on accidents.
- 2000-02-15
Baseline audiogram requirements for re-hire of past employee.
- 2000-02-02
Recordability of injuries during employee exercise;restricted workday clarification.
- 2000-02-02
Injuries resulting from epileptic seizures at work are recordable.
- 1999-12-14
Injury and illness recordability: lung cancer death; carbon monoxide poisoning; hearing loss.
- 1999-12-10
OSHA injury/illness recordabity must not impact medical treatment provided.
- 1999-12-10
Injuries/illnesses from voluntary physical exams at work may be recordable.
- 1999-12-07
Recordkeeping: foreign workers working in U.S.; U.S. workers working abroad.
- 1999-11-01
Recordability of injury/illness resulting solely from a physical defect.
- 1999-10-29
Clarification of when injuries and illnesses are work-related and recordable.
- 1999-08-04
Administering a post-exposure hepatitis B vaccine booster is considered medical treatment.
- 1999-07-21
Separate establishments require separate OSHA logs; No recent recordkeeping revisions.
- 1999-07-21
Topical skin adhesive used to close wounds is considered medical treatment.
- 1999-07-14
Recording injuries that occur at secondary facility of the same company.
- 1999-06-24
Fault plays no role in the OSHA recordkeeping system.
- 1994-09-16
Recording and Reporting Deaths, Injuries and Illnesses Resulting from Acts of Workplace Violence.
- 1991-12-20
OSHA 200 Form Location
- 1991-02-06
Recording of occupational hearing loss on OSHA Form 200
Part-level source: eCFR API, Title 29 Part 1904.
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.