I am in the process of preparing the OSHA 300 form to get posted. On the form, it asks total hours worked minus vacation and holiday hours for the year. My question is, is the year based on payroll year or 1/1/07 to 12/31/07? Our payroll for the year is actually 12/17/06 to 12/15/07 which I use for WC Audits, 941's etc. Thank you in advance for any help!

Calendar year. January 1-December 31.

Thank You!