Most companies are required to post their annual OSHA injury summary (300A) by February 1, 2014. The summary must be posted from 2/1/14 to 4/30/14 and it must be posted whether or not there were recorded injuries.
If your company had ten (10) or fewer employees at all times during the last calendar year, you do not need to keep OSHA injury and illness records unless OSHA or the BLS informs you in writing that you must keep records under § 1904.41 or § 1904.42. However, as required by § 1904.39, all employers covered by the OSH Act must report to OSHA any workplace incident that results in a fatality or the hospitalization of three or more employees.
Information about the OSHA log and summary reporting forms is available at: https://www.osha.gov/recordkeeping/RKforms.html.
Employees are to be reported at the client worksite.