29 CFR 1960.73 – Federal agency injury and illness recordkeeping forms
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(a) When filling out the OSHA Form 300 or equivalent, each agency must enter the employee’s OPM job series number and job title in Column (c).
(b) When recording the injuries and illnesses of uncompensated volunteers, each agency must enter a “V” before the OPM job series number in Column (c) of the OSH Form 300 log or equivalent.
(c) Each agency must calculate the total number of hours worked by uncompensated volunteers.