Single annual return due under the OSH central rules
What’s happening
The OSH central rules require employers to file an annual return electronically by February 28 (29 in leap years) after each calendar year, part of a reform that cut 31 separate returns to one. State rules may set their own dates once final.
What to do
Name one owner for the consolidated return and check whether state rules for your sites set a different date.
Source
mondaq.com. Checked October 19, 2026.