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Document retention: The OSHA Log, the annual summary, and the OSHA Incident Report forms must be retained by employers for 5 years following the end of the calendar year that these records cover. The OSHA Log must be maintained on an âestablishment basisâ based on NAICS codes.
OSHA requires employers who have more than 10 employees (both full and part time) for at. least one day during the calendar year, to maintain an OSHA 300 log and complete an OSHA. 300A Summary Form. Companies with 10 or fewer employees at all times during the calendar. year are not required to maintain this information.