OSHA 300 Log When a Business Is Sold: Change of Ownership Rules
Imagine the closing table: keys exchanged, handshakes sealed, and a small business changes hands after years of sweat equity. The thrill fades fast when OSHA inquiries arrive. Who records that slipped disc from March? The seller or the buyer? Mishandle the OSHA 300 log when business is sold, and compliance headaches multiply. Under OSHA 1904.34 change in business ownership, clear rules split responsibilities. Sellers transfer records. Buyers preserve them without rewriting history. Get this right to sidestep fines during a transition.
This guide breaks down OSHA Recordkeeping for ownership changes. It targets small-business owners, HR leads, office managers, and safety coordinators navigating sales or purchases. Follow these steps for smooth OSHA 300 logs for multiple locations or single sites.
What OSHA 1904.34 Actually Says
The rule in plain English: Each employer records and reports work-related injuries and illnesses only for the portion of the year it owned the establishment. Sellers cover cases up to the sale date. Buyers handle incidents from the transfer date forward.
If your business changes ownership, you are responsible for recording and reporting work-related injuries and illnesses only for that period of the year during which you owned the establishment. The previous owner must provide all Part 1904 records (300, 300A, 301) to the new owner. The new owner saves those records but does not update or correct the prior owner's entries. 29 CFR 1904.34
No merging periods into one log. Each owner maintains its slice of the year. This applies even to OSHA 300 logs for short-term job sites.
What the Seller Must Hand Over
Sellers record cases within 7 calendar days for their ownership period. Before closing, transfer all Part 1904 records to the buyer: Forms 300 (log), 300A (summary), and 301 (incident reports). Include prior years still under the 5-year retention rule.
Hand over originals or copies. Document the transfer in writing. For example, if a worker strains their back on the sale day, the seller logs it, as they owned the site then. See is a heart attack at work OSHA recordable for case judgment.
What the Buyer Must Keep and What Not to Rewrite
Buyers receive the transfer OSHA 300 300A 301 records new owner package. Save everything as-is per 1904.33. Do not correct, update, or merge prior entries. Keep seller's Column M markings intact.
- Preserve seller's partial-year 300 log.
- Retain all 301s for transferred cases.
- Do not rewrite history to claim seller cases as your own.
Buyers start fresh entries post-sale. If OSHA inspects, produce both sets under 1904.40 access rules. Link to how to correct an OSHA 300 log entry only for your own records.
Split-Year 300 Logs and the 300A
Create separate partial-year summaries. Seller certifies and posts a 300A for their period, following OSHA 300A posting requirements. Use a company executive per who can sign OSHA Form 300A rules.
Buyer certifies their own 300A from takeover date to year-end. Post February 1 to April 30. No recertifying seller months. Each stands alone.
Retention After the Sale
Records stay active five years from the calendar year covered. Buyer now holds the clock for all transferred files, including seller's prior years. Secure them per how long to keep OSHA 300, 300A, and 301 records.
A Practical Closing Checklist
- Record all cases up to sale date (seller).
- Gather Forms 300, 300A, 301 for current and prior years.
- Transfer records with signed receipt (seller to buyer).
- Buyer: File received records without changes.
- Each prepares partial 300A for their period.
- Buyer produces all if OSHA requests.
Streamline with FORM 300 LOGBOOK
FORM 300 LOGBOOK offers independent OSHA 300, 300A, and 301 recordkeeping software for small businesses. Not OSHA-approved. No direct government submission. Not legal advice. Not a replacement for official forms or professional judgment. No guaranteed compliance.
Each owner generates organized PDF and CSV backups for their ownership period. Explore at how it works, features, and OSHA guidance. Start your free trial to archive split-year logs cleanly.
Ownership changes test recordkeeping resolve. Nail the handoff, and you protect workers while focusing on growth.