SF Employers Health Care Expenditures

• Under the Health Care Security Ordinance (HCSO), all covered employers must meet the following obligations:

1. Satisfy the Employer Spending Requirement by making required health care expenditures on behalf of all covered employees (those who have been employed for more than 90 days and who regularly work at least 8 hours per week in San Francisco) at the following rates:

Employer Size	Number of Employees	2014 Expenditure Rate	2015 Expenditure Rate
Large	All employers w/100+ employees	$2.44 per hour payable	$2.48 per hour payable
Medium	Businesses w/20-99 employees Nonprofits w/50-99 employees	$1.63 per hour payable	$1.65 per hour payable
Small	Businesses w/0-19 employees Nonprofits w/0-49 employees	Exempt	Exempt

2. Maintain records sufficient to establish compliance with the employer spending requirement.

3. Post an HCSO Notice in all workplaces with covered employees.

4. Submit an Annual Reporting Form to the OLSE by April 30th of each year. 

• For details about these and other requirements, see our Frequently Asked Questions, review our other resources, or contact the OLSE at hcso@sfgov.org or (415) 554-7892.
• Employees who believe their rights have been violated may submit an HCSO Complaint Form (PDF).