Do Independent Contractors Go on the OSHA 300 Log? 1904.31 Covered Employees
Picture this: a 1099 HVAC technician slips on oil while servicing units in your warehouse. Or the owner of your two-person partnership twists an ankle hauling materials on site. Both incidents happen under your roof. Both look recordable. But whose OSHA 300 Log takes the entry? The answer hinges on 29 CFR 1904.31 and who provides day-to-day supervision. Getting this wrong risks inaccurate logs, citations, or audits that question your entire recordkeeping.
OSHA recordkeeping follows clear rules in 1904.31 for 1904.31 covered employees. Labeling someone an independent contractor on a 1099 does not settle it. Tax status differs from OSHA rules. Workers compensation coverage differs too. Focus here: payroll, self-employment status, and supervision. This guide breaks it into three buckets for small-business owners, HR leads, office managers, and safety coordinators juggling employees, subs, and owner-operators.
Three Buckets of Workers Under OSHA 1904.31
OSHA sorts independent contractor OSHA 300 log questions into payroll employees, self-employed individuals, and workers from other employers. Each bucket triggers different duties.
Bucket 1: Employees on Your Payroll
Record injuries and illnesses for all on your payroll. That covers labor, executives, hourly, salary, part-time, seasonal, or migrant workers per 1904.31(a). Check work-relatedness under 1904.7 first. Then enter within seven days per 1904.29(b)(3). Simple.
Bucket 2: Self-Employed Individuals
A self-employed injury OSHA recordkeeping obligation? None on your log. 1904.31(b)(1) states: if a self-employed person gets hurt at your establishment, skip recording. Self-employed people fall outside the OSH Act. No coverage.
Bucket 3: Workers from Other Employers
Here lies the nuance for subcontractor OSHA 300 cases. More on supervision below.
Sole Proprietors and Partners: Not Employees for Recordkeeping
Sole proprietor partner not employee OSHA rules are straightforward. In a sole proprietorship or partnership, owners and partners count as non-employees under 1904.31(a). Their injuries stay off your log, even if work-related. This exemption applies only to them. Company employees still require entries. A two-person partnership with hired help? Log the help, not the partners.
True Independent Contractors and Self-Employed: No Entry Required
That HVAC tech on 1099? If truly self-employed with no other employer, 1904.31(b)(1) exempts them. No independent contractor OSHA 300 log entry for you. They lack OSH Act protection, so no recordkeeping duty. Verify status: do they direct their own work without your detailed oversight?
Subcontractor Employees: Apply the Day-to-Day Supervision Test
Now the test for 1904.31 covered employees from subs. Per 1904.31(b)(3): if the worker is another contractor's employee and that contractor provides day-to-day supervision, the contractor logs it. If you supervise day-to-day, you log it on your OSHA 300.
Day-to-day supervision means directing tasks, methods, and schedule. Not just site ownership or workers comp payments. You tell them which unit to fix, how to access it, and when to finish? You supervise. Coordinate under 1904.31(b)(4): record once only, on the supervising employer's log. Double entries trigger audits.
Still apply 1904.7 criteria: work-related, medical treatment beyond first aid, days away, etc.
Temporary Workers: See Our Dedicated Guide
Personnel from temp agencies, employee leasing, or supply services follow 1904.31(b)(2). Hosting employer records if supervising day-to-day. Details in our sibling post: Who Records a Temporary Worker Injury on the OSHA 300 Log?
Your Incident Decision Checklist
Next time, run this list:
- On your payroll? Record if recordable.
- Sole prop/partner owner? No.
- True self-employed? No.
- Subcontractor employee? Who supervises day-to-day: you or them?
- Coordinate to avoid doubles.
- Confirm work-relatedness.
- Enter in seven days.
Streamline Recordkeeping with FORM 300 LOGBOOK
FORM 300 LOGBOOK serves as your recordkeeping workspace. Track 1904.31 covered employees and supervised workers with guided entry. Audit-ready exports. Multi-establishment dashboard for sites with mixed crews. See OSHA 300 Logs for Multiple Locations. Explore features and how it works.
FORM 300 LOGBOOK organizes recordkeeping information but is not OSHA, is not an OSHA filing service, does not submit records to OSHA, does not replace official forms or professional/legal judgment, and does not guarantee compliance. Not legal advice. Consult experts. State Plans may vary. Worker classification for tax or wage-hour differs from OSHA.