The 2018 posting cycle for the Occupational Safety and Health Administration's (OSHA's) workplace injury and illness reporting rule begins on February 1, 2019 and runs through April 30. The OSHA injury and illness recording and posting requirements apply to most establishments (workplaces) with more than 10 employees. OSHA requires employers to record and post all work-related injuries that occurred during the previous calendar year.  


The following list identifies establishments within the petroleum marketing industry and indicates whether the establishment must comply with the OSHA Injury and Illness recording and posting requirements:


Who Must Comply:

          Heating Oil Dealers (NAICS Code 454311) with more than 10 employees must comply with the OSHA injury and illness requirements. This industry comprises establishments primarily engaged in retailing heating oil, liquefied petroleum (LP) gas, and other fuels via direct selling.

          Plumbing, Heating and Air-Conditioning Contractors (NAICS 238220) with more than 10 employees must comply with OSHA illness and injury requirements. This industry comprises establishments primarily engaged in installing and servicing plumbing, heating, and air-conditioning equipment. Contractors in this industry may provide both parts and labor when performing work. The work performed may include new work, additions, alterations, maintenance, and repairs.

          Petroleum Bulk Plants (NAICS Code 424710) with more than 10 employees working at the bulk plant or company headquarters must comply with the OSHA injury and illness requirements. This category includes motor fuel, heating oil and propane bulk facilities.

          Petroleum and Petroleum Products Merchant Wholesalers - No Bulk Facilities (NAICS 424720) with more than 10 employees must comply with the OSHA injury and illness requirements. This category includes motor fuel, heating oil and propane non-bulk facilities.

Who is Exempt:

          Gasoline Service Stations (without c-stores) (NAICS Code 447190) are exempt from the OSHA injury and illness requirements regardless of the number of employees.

Who is Possibly Exempt:

          Convenience Food Stores with Gasoline Stations (NAICS Code 447110). Where a convenience store and gasoline station are combined, exemption from the OSHA injury and illness reporting rule will depend on the "primary activity" at the establishment. The primary activity of an establishment is determined by the value of receipts for each business activity. If the value of receipts for fuel sales is greater than c-store sales, then the establishment is classified as a Gasoline Service Station and is exempt from the injury and illness reporting rule. If the c-store gross receipts are greater than fuel sales, then the OSHA Injury and Illness requirements apply.

Forms and Posting:

          Form 300 - Employers are required to keep Form 300, Injury and Illness Log listing all injuries and illnesses that occur in the workplace throughout the reporting year.

          Form 301 - Employers are required to use OSHA Form 301 to record each workplace injury and illness within seven days of occurrence.

          Form 300A - Employers are required to post Form 300A, the Summary of Work-Related Injuries and Illnesses, in a workplace every year from February 1 to April 30.

          OSHA Forms 300, 300A and 301 and Instructions are available at:


Vermont has its own state OSHA programs for private sector employees. These states follow federal rules but may vary slightly. Check your state OSHA website to determine whether any variations from the federal program exist. This can be found at labor.vermont.gov/vosha