This OSHA compliance checklist backs up the overview with the Act's requirements, 2026 dates and amounts, and steps for a site run from Canada or India.
What the law requires
| Requirement | Plain-English meaning | Source |
|---|---|---|
| General duty | The workplace must be kept free of recognized hazards that are likely to cause serious harm or death | 29 USC 654 |
| Poster | Display the free poster; an older version may stay up | 29 CFR 1903.2; OSHA poster page |
| Severe-event reports | Death: report within 8 hours. Loss of an eye, amputation or in-patient hospitalization: 24 hours | 29 CFR 1904.39 |
| Injury log | If not exempt, keep Forms 300 and 301 for each recordable case, entered no later than 7 calendar days | 29 CFR 1904.29 |
| Annual summary | An executive certifies Form 300A; post it from February 1 to April 30; hold records for 5 years | 29 CFR 1904.32, .33 |
| No retaliation | No punishing employees for reporting injuries | 29 USC 660(c); 29 CFR 1904.35 |
Penalty amounts and key dates
| Item | Amount or date | Year |
|---|---|---|
| Serious, other-than-serious, posting violation; failure to abate (per day) | Up to $16,550 each | 2026 |
| Willful violation | $11,823 to $165,514; repeated, up to $165,514 | 2026 |
| Contest a citation | Written notice, filed within 15 working days after receipt | Current rule |
| Online data submission | March 2, 2026; March 2, 2027 | 2025 data; 2026 data |
Sources: Federal Register 2026-10456 and 29 CFR 1903.15(d)
Recent and pending changes
- May 27, 2026 (final): DOL made no 2026 penalty increase because BLS did not publish October 2025 CPI-U; a 2027 review is planned.
- January 1, 2024 (final): in listed industries, sites with 100 or more employees also submit Forms 300 and 301 online.
- January 15, 2026 (final): the compliance dates for Hazard Communication were moved four months later, to May 19 and November 20 of 2026, plus November 19, 2027 and May 19, 2028.
The named checklist: your OSHA compliance checklist
The Blue-Lantern Site Safety Walk:
- Name the employing entity; count people per site; note agency workers you supervise daily.
- Post the free poster where employees can see it.
- Walk the site for hazards and match the work to the general industry or construction standards.
- Test peak headcount against 10 and your industry against the exempt list; start Forms 300, 301 and 300A if required.
- Write down the 8-hour and 24-hour reporting steps and who in the U.S. makes the call.
- Diary the dates: posting February 1 to April 30, submission by March 2 if covered, 5-year retention.
Common mistakes
- Reading "10 or fewer employees" as a full exemption.
- Missing the 8-hour or 24-hour window.
- Leaving part-time and seasonal people out of headcounts.
- Letting someone other than an executive certify Form 300A.
When to bring in an attorney
- A citation arrives; 15 working days to contest.
- OSHA arrives with a warrant or subpoena, or after a death.
- An employee alleges retaliation; the 30-day clock covers section 11(c) only.
How we can help
We handle the U.S. tax, payroll and accounting side, including the headcount and hours Form 300A needs, with your attorney, Canadian CPA or Indian CA. See the U.S. employer checklist, payroll and employer compliance and bookkeeping and accounting.
Frequently asked questions
Does OSHA apply with 10 or fewer employees?
Yes. Only routine recordkeeping is excused; death and severe-injury reports still apply.
Does Illinois OSHA cover my private company?
No. The state plan covers public employers; private firms answer to federal OSHA. See the Illinois safety law.
Are OSHA penalties deductible?
A payment to a government for breaking a law is generally not deductible under IRC 162(f). Narrow exceptions must be established and identified in the order.
How long do I keep injury records?
Five years after the covered year; see our record retention guide.
Official sources
- eCFR: 29 CFR Part 1904, Recording and Reporting Occupational Injuries and Illnesses
- eCFR: 29 CFR 1903.15, Proposed penalties
- Federal Register: DOL civil penalty adjustments for 2026 (2026-10456)
- OSHA: Heat injury and illness prevention rulemaking
- OSHA: Free workers' rights poster
This page summarizes public guidance in plain language. If anything here differs from the official source, the official source controls.