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Keeping records of occupational injuries and illnesses is important to discern patterns that might point to systemic problems and is a requirement of the OSH Act. Exempted from these recording requirements are most employers with ten or fewer employees and employers in a variety of service and retail industries. Nonexempted employers are required to record all work-related injuries or illnesses that result in death, days away from work, restricted work, transfer to another job, loss of consciousness, or medical treatment beyond first aid. They must also document any other “significant” injuries or illnesses diagnosed by licensed health-care professionals. Injuries or illnesses are considered work-related when an event or exposure in the work environment either caused or contributed to the resulting condition or significantly aggravated a preexisting injury or illness. Employers are required to communicate to their employees specific procedures for reporting workplace injuries and illnesses. These procedures must be designed so as to not deter employees from reporting work-related injuries and illnesses. Reporting procedures that require prompt reporting of injuries, but that do not allow for situations in which the nature of those injuries is not immediately apparent to employees, do not meet the standard of reasonableness. Employers are also required to inform employees that they have the right to report injuries and illnesses without fear of retaliation. Employers are, in fact, prohibited from retaliating against employees who make such reports. Some forms of retaliation are not so obvious. OSHA warns employers that safety incentive programs, disciplinary programs, and drug testing can be administered in ways that constitute retaliation. It is retaliation if an employer requires that every employee injured in a workplace accident submit to drug testing regardless of whether there is any reason to believe that impairment by drugs contributed. Because safety and health conditions can vary considerably between individual work-places, records must be kept for each separate establishment and not just an entire company. Employers can use OSHA’s Form 300 (Log of Work-Related Injuries and Illnesses) and Form 301 (Injury and Illness Incident Report) or maintain the same information in other comparable formats. An annual summary of injuries and illnesses must be maintained and posted for employee inspection during the month of February (for the previous year). These records must be retained for five years and made available for OSHA inspectors.