Written by Charles B. Palmer From Michael Best & Friedrich LLP on Jan 8, 2026
OSHA has announced significant updates to its electronic recordkeeping requirements for 2026. These changes impact employers in high hazard industries and establishments with 100 or more employees. Failure to comply can lead to enforcement actions and increased inspection risk. However, inaccurate compliance can also lead to enforcement actions. This record reporting should be treated with the same level of attention as income tax filing. Since your records will be public and AI tools are widely available, there is a significant risk of public scrutiny for employers who have high rates.
What’s Changing?
- Expanded Submission Requirements: Employers must electronically submit Forms 300, 300A, and 301 through OSHA’s Injury Tracking Application (ITA).
- Deadlines:
- Posting Period: February 1 – April 30, 2026 (Form 300A)
- Electronic Submission: March 2, 2026
- Retention: Records must be maintained for five years.
Why It Matters
OSHA uses this data for Site-Specific Targeting (SST) inspections. Employers with:
- High injury and illness rates
- Suspiciously low rates (possible underreporting)
- Missing or inconsistent data
are more likely to be inspected.
Inspection Triggers
While OSHA does not publish a single numeric trigger, SST prioritizes:
- DART rates twice the private sector average (currently ~1.7–1.8)
- Rates significantly below industry norms
- Non-submission of Form 300A
Calculating Your Incident Rates
Use OSHA’s formula for Recordable Case Rates, also referred to as Total Recordable Incident Rate (TRIR) or Days Away, Restricted, or Transferred Rate (DART)
TRIR = (Number of Recordable Cases × 200,000) ÷ Total Hours Worked by All Employees
DART = (Number of Cases of Employee Days Away, Restricted, Transferred x 200,000) ÷ Total Hours Worked by All Employees
For example, here is a DART rate calculation for a company with 105 employees who had 10 DART recordable injury cases. This company is at a high risk for inspection with a rate 5X general industry average.
Compliance Tips
- Audit Data Accuracy: Verify coding and narratives for each case.
- Make sure your work hour calculations are not understated – include all hours worked, including overtime, and make sure to record all hours of executives, salaried, temporary workers, administrative and commissioned employees.
- Confirm Timely Submission: Submit required forms by March 2, 2026.
- Monitor Rates Quarterly: Track TRIR and DART trends proactively.
- Train Supervisors: Ensure proper classification of recordable incidents.
- Prepare for SST: Document corrective actions if rates are high.
- Use Technology: Implement EHS software for error reduction.
- AI tools can help with the review of these records. Do not use public facing AI for privacy reasons. Many law firms now have private AI that can assist with this review and advice under attorney/client privilege.
Underreporting Risks
OSHA targets employers for missing electronic submissions, anomalies suggesting underreporting, and incomplete or inconsistent entries. Maintain auditable workflows and privacy-compliant redactions to avoid enforcement actions.
Bottom Line
OSHA’s 2026 recordkeeping rules are enforcement tools. However, if OSHA only wanted to use these records for enforcement, they would not make them public. OSHA fully intends that these records be used for the purpose of enforcement by shame. Accurate, timely, and transparent reporting is essential to avoid inspections, penalties, and reputational harm.
