Now that I have to file Form 300A electronically, what do I do with the hard copy?
The recent requirement to submit Form 300A data electronically doesn’t relieve employers of the responsibility to post the hard copy Form 300A each year.
Each establishment (place of business) must post the Form 300A from February 1 to April 30 in a conspicuous place or places where notices to employees normally are posted.
This requirement, in addition to all others listed in Section 14300.32 of the California Code of Regulations, remains in effect.
Unfortunately, this fact was not included as a note in the electronic filing regulation to ensure that the electronic filing requirement was not perceived to be the new norm, bypassing the requirement for the hard copy.
Providing Form 300A Copy
Employees who do not report to the establishment (for example, construction workers or salespeople who never report to the office except for special meetings) or who work from their homes are to be provided a copy of the Form 300A.
The Form 300A can be mailed or emailed to the employee.
Electronic Reporting Recap
On April 30, 2018, the federal Occupational Safety and Health Administration (OSHA) announced that employers in state plan states would be required to submit electronically their Form 300A data to federal OSHA where state plan states had not adopted a plan of their own for electronic submittal.
California then started the process to adopt on an emergency basis the requirements of the federal regulations. The initial Form 300A electronic filing was for the year 2017 to be submitted by December 31, 2018.
All future submittals are to be made on March 2 of the year following the date of the Form 300A—that is, the 2018 Form 300A must be submitted by March 2, 2019.
Column based on questions asked by callers on the Labor Law Helpline, a service to California Chamber of Commerce preferred and executive members. For expert explanations of labor laws and Cal/OSHA regulations, not legal counsel for specific situations, call (800) 348-2262 or submit your question at www.hrcalifornia.com.