Federal laws

OSHA Rules and Numbers: Penalties and Reporting Clocks

Review what OSHA requires of employers, the 2025 penalty amounts still in force for 2026, injury reporting clocks and pending rules, in tables and a chart.

Last reviewed October 29, 2026 · General information, not legal advice

General information only, not legal advice. CPA Tax Payroll and Accounting Corp is a CPA firm, not a law firm. Laws change: confirm with the official source or a licensed attorney before you act. Read the full notice.

This page lists what OSHA asks of employers, the dollar amounts and time limits, and the rules still moving. The OSHA overview gives the big picture, and the checklist and FAQs page turns it into a routine.

What the law requires

RequirementIn plain wordsSection
General dutyKeep the workplace free of recognized hazards likely to cause death or serious physical harm29 U.S.C. 654(a)(1)
StandardsFollow the OSHA standards that fit your work: general industry or construction29 CFR 1910, 1926
PosterDisplay the free OSHA poster where employees can see it29 CFR 1903.2
Severe-event reportsWork-related death within 8 hours; in-patient hospitalization, amputation or eye loss within 24 hours29 CFR 1904.39
Injury logUnless exempt, record each recordable case on Forms 300 and 301 within 7 calendar days29 CFR 1904.29
Yearly summaryAn executive certifies Form 300A, posted February 1 to April 30; keep records 5 years and hand them over within 4 business hours when asked29 CFR 1904.32, .33, .40
No retaliationDo not punish people for using OSH Act rights, including reporting injuries29 U.S.C. 660(c); 29 CFR 1904.35

Key numbers and dates

ItemAmount or dateYear in forceSource
Serious violation, maximum$16,5502025 amount, in force for 202629 CFR 1903.15(d)
Willful violation$11,823 minimum, $165,514 maximum2025 amount, in force for 202629 CFR 1903.15(d)
Online data submissionDue March 2: 2025 data on March 2, 2026; 2026 data on March 2, 20272026 and 202729 CFR 1904.41
Who submitsPer site: 20 to 249 employees in a listed industry, or 250 or more and required to keep records: Form 300A. 100 or more in a higher-hazard listed industry: Forms 300, 301 and 300ACurrent29 CFR 1904.41
OSH Act retaliation complaintWithin 30 days after the violation; other whistleblower laws OSHA enforces differStatute29 U.S.C. 660(c)
OSHA maximum penalty for a serious violation, 2023 to 2026 dollars per violation; 2026 repeats 2025 because no adjustment was made
2023$15,625
2024$16,131
2025$16,550
2026 (no change)$16,550

Source: eCFR 29 CFR 1903.15(d); Federal Register 2026-10456

Recent and pending changes

  • January 1, 2024 (final): sites with 100 or more employees in the higher-hazard listed industries also send Forms 300 and 301 online each year.
  • January 15, 2026 (final): Hazard Communication compliance dates moved back four months. Dates still ahead are November 20, 2026, November 19, 2027 and May 19, 2028; check the standard for the one that fits you.
  • May 27, 2026 (final): the Department of Labor announced no 2026 penalty increase, because the Bureau of Labor Statistics did not publish its October 2025 consumer price index. It plans to review penalties in 2027.

Penalties and enforcement

OSHA issues citations and proposed penalties. An employer that disagrees must contest in writing within 15 working days of receipt (29 CFR 1903.15(a)), or the penalty becomes final. The independent Occupational Safety and Health Review Commission decides contested cases.

TierMaximum (2025 amounts, in force for 2026)
Other-than-serious, or a posting violation$16,550 each
Serious$16,550
Failure to fix by the abatement date$16,550 per day beyond that date
Willful$11,823 minimum, up to $165,514
Repeated$165,514
Willful violation causing an employee's deathCriminal penalties, including jail, are possible

OSHA's field manual, which is policy and not law, trims most proposed penalties by size: 70% for 1 to 25 employees, 30% for 26 to 100 and 10% for 101 to 250. For related topics, see payroll tax basics, workers' compensation basics, the FLSA guide and our Illinois overview.

Official sources

This page is a plain-language summary. The official source controls if there is any difference.