PurposeUnder-reporting of occupational accidents is a common problem in many countries. This is mainly because of the shortfalls in accident reporting and recording systems. Construction industry being a hazardous industry, the rate of accidents is higher compared with other industries and apparently a high rate of under-reporting. The purpose of this paper is to investigate the rate of under-reporting, significant reasons for under-reporting and identify the shortcomings in the existing accident reporting system in Sri Lanka in aiming to recommend efficient mechanisms for occupational accident recording and reporting to construction industry.Design/methodology/approachBoth secondary and primary data were tapped to gather required data. The secondary data were extracted from the records available in year 2014-2015 at the office of the commissioner for workmen’s compensation and the industrial safety division of the Department of Labor (DoL) to analyze the rate of under-reporting. The primary data were obtained through expert interviews to explore the gaps in reporting system and to identify mechanisms to reduce under-reporting.FindingsThe findings revealed 80 per cent of construction accidents are under-reported. Eight gaps in the current accident recording and reporting system and key recommendations at organizational and national level for its improvements were identified.Originality/valueThe findings provide an insight of occupational safety and health (OSH) practices in construction industry and it can be used as an eye opening flash for safety law-makers and practitioners to revisit the existing regulations and practices.