Many but not all employers must complete the OSHA injury and illness recordkeeping forms on an ongoing basis. Employers with 10 or fewer employees throughout the previous calendar year do not need to complete these forms. In other words, if there are more than 10 employees at any time during that calendar year, the employer may come under the requirement. When counting employees, you must include full‐time, part‐time, temporary, and seasonal workers. This exemption is based on the employment of the entire company rather than the establishment. For example, if a company has two establishments, one with five employees and one with seven employees, the company must fill out the forms for each establishment because the company employment is greater than 10.