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OSHA 300A Hours Worked and Average Employees Calculator

Work out the annual average number of employees and total hours worked for OSHA Form 300A, from payroll records or OSHA's optional estimate worksheet.

About this calculator

Besides the case totals, the OSHA Form 300A summary wants two figures about your workforce: the annual average number of employees covered by the OSHA 300 Log, and the total hours worked by all of them. 29 CFR 1904.32 lists both among the things you enter. OSHA's forms package includes a worksheet for each, and this calculator follows its steps. For the average, add up the number of employees you paid in each pay period during the year, divide by the number of pay periods, and round the answer up to the next whole number. Include everyone: full-time, part-time, temporary, seasonal, salaried and hourly. A pay period in which you paid nobody still counts: it adds 0 to the total and 1 to the divisor. The worksheet is blunt that you cannot divide the number of W-2s by the number of pay periods, because the count has to be built up one pay period at a time. Acme Construction's worksheet example has 830 employee-counts across 26 pay periods: 830 / 26 = 31.92, which rounds up to an average of 32.

For the hours, use payroll or time records whenever you have them. The count is hours actually worked, including salaried, hourly, part-time and seasonal workers and other workers you supervise day to day, and excluding vacation, sick leave, holidays and any other non-work time, even if paid. When records do not show hours worked, OSHA's optional worksheet lets you estimate: full-time employees times the hours a full-time employee works in a year, plus overtime hours, plus the hours of part-time, temporary and seasonal workers. The estimate is added to the hundredth of an hour and rounded up once at the end, so 1,000.1 plus 999.9 is exactly 2,000, not 2,001. The hours total is also the denominator of every injury rate, so once you have it you can carry it straight into a TRIR or DART calculation. The full-time-equivalent figure divides your hours by 2,000, the length of a full-time year on OSHA's 200,000-hour base. The average on your 300A is a different count from the headcounts OSHA's size and electronic-submission rules use, so check each rule against its own definition.

Inputs

Results

Annual Average Number of Employees (300A)

32

Total Hours Worked by All Employees (300A)

64,000

Average Before Rounding Up31.92
Estimated Hours Before Rounding UpNot used: hours come from your records
Full-Time Equivalents (hours / 2,000)32

Figures current as of 2026. Sources: OSHA, Forms for Recording Work-Related Injuries and Illnesses (Forms 300, 300A and 301, with instructions), 29 CFR 1904.32, Annual summary of injuries and illnesses (eCFR), BLS, Appendix C. How to Compute Your Firm's Incidence Rate for Safety Management

How to Use This Calculator
  1. Count the employees you paid in each pay period of the year and add the counts together, including pay periods with no employees.
  2. Enter that sum and the number of pay periods; the average is rounded up to the next whole number.
  3. Choose where total hours come from: payroll or time records, or OSHA's optional estimate worksheet.
  4. Enter the recorded hours, or the full-time employees, their yearly hours, overtime and part-time, temporary and seasonal hours.
  5. Copy the average number of employees and total hours worked onto your OSHA 300A, or carry the hours into a TRIR or DART calculation.

How the result changes with Employees paid in each pay period, added up for the year

Employees paid in each pay period, added up for the yearAnnual Average Number of Employees (300A)Total Hours Worked by All Employees (300A)
4151664,000
6232464,000
1,2454864,000
2,0758064,000

What each input means

Employees paid in each pay period, added up for the year
Count the employees you paid in each pay period and add the counts together. This is a sum of counts, not a headcount.
Pay periods in the year
Include any pay period in which you paid no employees. 26 for biweekly, 52 for weekly.
Where total hours worked come from
Use records whenever you have them. The estimate worksheet is for when hours worked are not available.
Records: total hours worked by all employees
Hours actually worked, excluding paid vacation, sick leave and holidays.
Estimate: hours one full-time employee works in a year
Hours worked, not hours paid.

What each result means

Annual Average Number of Employees (300A)
Employees paid in each pay period, added up, divided by pay periods and rounded up to the next whole number.
Total Hours Worked by All Employees (300A)
From your records, or the estimate worksheet rounded up to the next whole number.

How this is calculated

Worked example, using the default values

  1. Average number of employees
    employees paid in each pay period, added up / pay periods, rounded up
    830 / 26 = 31.92 = 32 (rounded up to the next whole number)
  2. Total hours worked from records
    hours actually worked by all employees
    64,000 = 64,000 hours
  3. Full-time equivalents
    total hours worked / 2,000
    64,000 / 2,000 = 32.0

Figures and sources

Engine last updated . Built by Paul Gunder, a software engineer, not a licensed financial, medical, or legal professional.

Frequently Asked Questions

How do I calculate the annual average number of employees for the OSHA 300A?

Add up the number of employees you paid in each pay period of the year, divide by the number of pay periods, and round up to the next whole number. If you paid 830 employee-counts across 26 biweekly pay periods, 830 / 26 = 31.92, so the average is 32. A quotient that is already whole, such as 780 / 26 = 30, is left alone.

Can I divide my W-2 count by the number of pay periods?

No. OSHA's worksheet says you cannot divide the total number of W-2s by the number of pay periods. The count must come from the employees you paid in each pay period, which is what the first box of this calculator asks for. If your headcount barely changes, you may use the steady number itself as the average.

Which hours count as hours worked?

Count hours worked by salaried, hourly, part-time and seasonal employees, plus other workers subject to your day-to-day supervision, such as temporary help service workers. Do not include vacation, sick leave, holidays or any other non-work time, even if employees were paid for it.

When can I use OSHA's optional worksheet to estimate hours?

Only when the hours worked are not available from payroll or other time records. The worksheet adds full-time employees times the hours one full-time employee works in a year, plus overtime hours, plus the hours worked by part-time, temporary and seasonal workers, and rounds the total up to the next whole number. Switch the method to the estimate worksheet and fill in the matching boxes.

Why does my average say 32 when it works out to 31.92?

OSHA's worksheet tells you to round the answer to the next highest whole number, and the 300A box takes a whole number. The unrounded figure is shown beside the result so you can see the step. Rounding up matters most when the quotient is just over a whole number: 5,203 employee-counts over 52 weekly pay periods is 100.06, which becomes 101.

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