Employers subject to San Francisco’s Health Care Security Ordinance (“HCSO”) are required to annually report their health care expenditures to the Office of Labor Standards Enforcement (OLSE).  Covered employers must submit their 2013 Annual Reporting Form by April 30, 2014. According to the OLSE’s website, the 2013 Annual Reporting Form will be available on April 1, 2014.  Employers who fail to submit an annual report on time may be subject to penalties of $500 for each quarter that the violation occurs.