Employers with 11 or more employees, whose businesses are subject to OSHA recordkeeping requirements, must complete the OSHA log of work-related injuries and illnesses and post annual summaries from February 1 through April 30.  

Exemptions 

Employers with 10 or fewer employees are normally exempt from federal OSHA injury and illness recordkeeping and posting requirements. In addition, employers with 11 or more employees, whose businesses are in certain exempt industries, are not required to keep OSHA records or post annual summaries.  A complete list of exempt industries in the retail, services, finance, insurance, and real estate sectors is available on the OSHA website.  

Note: even if a particular industry is exempt from the recordkeeping portion of the OSHA regulations, it does not mean the industry is exempt from OSHA's overall safety requirements.  All employers, including those partially exempted by reason of company size or industry classification, must report to OSHA any workplace incident that results in a fatality or the hospitalization of three or more employees.