If there are more than 10 employees at any time during that calendar year, the employer may come under these requirements. When counting employees, you must include full-time, part-time, temporary, and seasonal workers. This exemption is based on the employment of the entire city rather than the establishment. For example, if a city has two establishments like water and public works, one with 5 employees and one with 7 employees, the city must fill out the forms for each establishment because the city employment is greater than 10.
The summary should contain the total numbers of job-related injuries and illnesses that occurred in 2018 that were logged on the OSHA 300 form. Employment information regarding the annual average number of employees and total hours worked during the calendar year is needed to calculate incidence rates.
Even if there were no recordable injuries or illnesses in 2020, you are still required to post the form with zeros on the total line. The 300A summary must remain posted until April 30, 2021.
You may download forms 300, 300A, 301 from OSHA’s Injury & Illness Recordkeeping Forms Web page or contact IAMU at email@example.com.
Watch a webinar from IAMU's Margret Meade on the topic here - Covid-19 and OSHA 300 Log Reporting - Passcode - ?3xS1LLb