MNOSHA coverage — private sector and state/local government
Minnesota operates an OSHA-approved state plan, the Minnesota Occupational Safety and Health Administration (MNOSHA), administered by the Minnesota Department of Labor and Industry under Minnesota Statutes Chapter 182. MNOSHA covers most private-sector workplaces and all state and local government employers and employees in the state. Federal OSHA retains jurisdiction over federal government employers (including the United States Postal Service), enforcement of the field sanitation standard (29 C.F.R. § 1928.110) and temporary labor camps standard (29 C.F.R. § 1910.142) at agricultural establishments, and establishments owned or operated by Indian tribes on reservations or federal trust lands.
Injury and illness recordkeeping requirements — no low-hazard industry exemption
Minnesota requires injury and illness recordkeeping for all employers with more than 10 employees at any time during the calendar year, regardless of industry or NAICS code. This is a significant departure from federal OSHA, which exempts certain low-hazard industries from recordkeeping obligations under 29 C.F.R. § 1904.2.
Adoption of federal standards with one exception
Minnesota adopts federal OSHA's recordkeeping and reporting standard, 29 C.F.R. Part 1904, by reference through Minnesota Rules 5205.0010, subpart 1a. The adoption includes all federal recordkeeping requirements except 29 C.F.R. § 1904.2, which provides partial exemptions for establishments in certain low-hazard industries. By not adopting § 1904.2, Minnesota eliminates the industry-based exemption available under federal law and requires recordkeeping across all NAICS codes.
Forms and documentation
Covered employers must use three forms to track work-related injuries and illnesses:
- OSHA Form 300 (Log of Work-related Injuries and Illnesses) — records each recordable injury or illness during the calendar year
- OSHA Form 300A (Summary of Work-related Injuries and Illnesses) — annual summary that must be posted from February 1 through April 30 each year, even if no recordable injuries or illnesses occurred
- OSHA Form 301 (Injury and Illness Incident Report) — detailed incident report for each recordable case; Minnesota accepts the workers' compensation First Report of Injury (FROI) as an equivalent form
Employers may use equivalent forms in any file format (e.g., Excel, CSV) as long as they meet the requirements in 29 C.F.R. §§ 1904.29(b)(4) and 1904.32(b)(2)(iii). The annual summary (Form 300A) must be certified by a company executive and posted in a conspicuous location accessible to all employees.
Electronic submission requirements
Effective December 18, 2023, Minnesota adopted federal OSHA's electronic reporting requirements through the Injury Tracking Application (ITA), with one modification: all employers in Minnesota, regardless of NAICS code, must submit data if they meet the size thresholds. This differs from federal OSHA, which limits electronic reporting to specific high-hazard industries.
The size-based submission thresholds are:
- Establishments with 20–99 employees must submit Form 300A data annually by March 2
- Establishments with 100+ employees must submit Form 300A, Form 300, and Form 301 data annually by March 2
- Establishments with 1–19 employees have no electronic submission requirement (but must still maintain paper or electronic records if they have more than 10 employees)
These thresholds are establishment-specific; multi-establishment employers must evaluate each location separately based on its employee count.
10-employee threshold
The employee count includes all workers — temporary, part-time, and seasonal — at any point during the calendar year. If an employer had 10 or fewer employees at all times during the year, the employer is exempt from maintaining injury and illness records unless federal OSHA or the U.S. Bureau of Labor Statistics notifies the employer in writing that it must keep records (for example, if selected for the Survey of Occupational Injuries and Illnesses).
Distinction from workers' compensation claims
OSHA recordkeeping and Minnesota workers' compensation claims are separate systems. Some injuries and illnesses will appear in both systems, but the criteria for recordability differ, and compliance with one system does not satisfy the obligations of the other.
Source: Minnesota Rules 5205.0010; MNOSHA Recordkeeping Standard; MNOSHA Differences from Federal OSHA; Minnesota DLI Recordkeeping Requirements for All NAICS Codes