Answer · Recordkeeping

Which NAICS code do I use for OSHA reporting?

1 min read Checked against current CFR text Sep 2026 Reviewed by Renae Irek
Short answer

You must provide a valid six-digit NAICS code, from the 2012, 2017 or 2022 editions.

A four-digit code that reflects everything the establishment does is not accepted, even when the establishment genuinely does work spanning several codes.

29 CFR 1904.41 Read it on osha.gov.

Choose the code for the establishment's primary activity

When a location does work across several codes, the code describing its primary economic activity is the one to use. It is a judgement, it should be documented, and it should be consistent year to year unless the business actually changed.

The code has consequences beyond the form

It determines which industry appendix your establishment falls into, and therefore whether you owe anything at all. It is also the code your injury rates get benchmarked against, which means a wrong code produces a comparison against the wrong industry.

Safety Sherpa is software, not a safety consultancy. This page quotes the cited regulation and links to the source text so you can read it yourself. It is not legal advice and does not replace a qualified person's judgment about a genuinely unclear case — our tools walk you through the decisions the regulations require and record your reasoning. The determination is yours to make.