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April 11, 2013

San Francisco Health Care Security Ordinance

Under the San Francisco Health Care Security Ordinance, covered employers in San Francisco are required to contribute to the health care costs of its covered employees.  A covered employee is an employee who has been employed for more than 90 days and regularly works at least 8 hours per week in San Francisco.

Each quarter, covered employers are required to make health care expenditures to or on behalf of their covered employees. The required minimum health care expenditure is calculated by multiplying the total number of “hours paid” to that employee by the applicable expenditure rates, which for 2013 are as follows:

 Employer Size 
(counting all employees, worldwide)

 2013 Expenditure Rate

Large 

All employers w/100+ employees 

 $2.33 per hour paid

Medium

Businesses w/20-99 employees
Nonprofits w/50-99 employees

 $1.55 per hour paid

Small

Businesses w/0-19 employees
Nonprofits w/0-49 employees

 Exempt from coverage

Covered employers must submit the 2012 Annual Reporting Form by April 30, 2013.  Employers who do not submit an annual report on time may be subject to penalties of $500 per quarter.

 

The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.

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