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The required recordkeeping document that an employer must retain for one year after the end of that year is incident and accident reports. Keeping these records is essential for compliance with various Occupational Safety and Health Administration (OSHA) regulations. These records help ensure safety in the workplace by documenting any incidents that occur, allowing for analysis and prevention of future accidents.

Incident and accident reports provide a basis for identifying trends, examining safety practices, and implementing necessary changes to avoid future occurrences. Retaining these reports for the specified duration also facilitates any required investigations or audits and ensures that employers can provide evidence of their compliance with safety regulations.

While performance evaluations, employee payroll records, and insurance claims are important documents, they have different retention requirements and may not specifically necessitate a one-year retention period after the conclusion of the year in the same way that incident and accident reports do. Understanding these distinctions is crucial for maintaining appropriate records in alignment with legal obligations.