OSHA 300A Summary to be Posted by February 1, 2024
By Julie A. Pace, David A. Selden, Heidi Nunn-Gilman
I. ARIZONA MINIMUM WAGE INCREASE JANUARY 1, 2024.
Don’t forget that Arizona minimum wage increases to $14.35 per hour beginning January 1, 2024. This is an increase of $0.50 per hour from the 2023 minimum wage, based on the cost-of-living adjustment.
II. DON’T FORGET MINIMUM WAGE AND OVERTIME FOR NON-EXEMPT WORKERS, INCLUDING PIECE RATE AND DAY RATE WORKERS.
Remember that non-exempt employees, including hourly, daily, or piece rate workers, are required to receive both minimum wage and overtime. Employers must require that all non-exempt workers keep track of the hours they work so that the employer can ensure that it is meeting the minimum wage and overtime requirements.
For example, for piece rate employees, to ensure that the piece rate worker receives minimum wage, divide the total piece rate paid for the week by the hours paid during the week. If the average is lower than $14.35 per hour, then the employer is required to pay the difference between the piece rate and minimum wage. For example, if a piece rate worker works 40 hours and earns $600, this is an average of $15 per hour, which exceeds minimum wage. If the piece rate worker works 40 hours and earns $400 piece rate, this is an average of $10.00 per hour, which is less than the required minimum wage. The employer must pay the worker $574 for the week, 40 hours times $14.35 per hour.
If the piece rate worker earned $800 piece rate and worked 50 hours, the piece rate workers is entitled to 10 hours of overtime, paid at ½ the regular rate. To calculate the regular rate, divide the piece rate by the hours worked then divide by 2 to obtain the half-time overtime premium ($800 / 50 = $16.00 /2 = $8.00). The employer must pay the piece rate worker $80 in overtime ($8.00 hour x 10 hours overtime), in addition to the $800 piece work, for a total of $880.00.
III. POST THE OSHA 300A SUMMARY BY FEBRUARY 1, 2024.
All covered employers must post the OSHA 300A summary from February 1 to April 30 of each year. The OSHA 300A form summarizes any injuries or illnesses that occurred at the workplace for the prior year, as recorded on the OSHA 300 log.
The OSHA 300A must be signed by a Company executive. It must be posted in a conspicuous place, generally with the other employment law posters, at the location covered by the report. Generally, each physical location for the Company must have a separate OSHA 300 log and OSHA 300A report.
Establishments in certain high-risk industries with 20 or more employees and most establishments that employ more than 250 employees must report OSHA 300A information electronically by March 2 of each year.
The OSHA 300A and related records must be maintained by the employer for a minimum of five (5) years. Failure to post and/or maintain the required records can lead to violations and penalties.
IV. SUMMARY.
The attorneys at PSGM Law are available to assist companies to review their wage and hour compliance and design and implement policies and procedures to promote compliance with a view towards business needs and success.
OSHA is also increasing enforcement and penalties. It is important for employers to provide a safe workforce in compliance with OSHA regulations. With experience in defending tens of thousands of OSHA citations, including approximately 365 fatalities, PSGM Law has the knowledge to assist employers of all sizes and in all industries.
