July 8, 2014

Health Mandate Developments in the States

San Francisco HCSO Expenditure Rates for 2015

Covered employers who are subject to San Francisco’s Ordinance are required to make health care expenditures to, or on behalf of, their covered employees.  These expenditure amounts are adjusted annually, in accordance with the San Francisco Ordinance.  Nonprofit entities with fewer than 50 employees, and small employers (those with fewer than 20 employees) are exempt from these provisions.

Health Care Expenditure Rate - Per Hour


Effective January 1, 2015

Effective January 1, 2014

All Employers with 100+ Employees



  • Businesses w/20-99 Employees
  • Nonprofits w/50-99 Employees



Massachusetts – Repeal of Pay-or-Play Requirement

Last year, the Massachusetts Legislature repealed certain provisions of its health care reform law including some of the employer obligations [see Massachusetts Health Care Reform Updates (11/5/13) and Repeal of Massachusetts Fair Share Contribution Requirement and Employer HIRD Reporting (8/8/13)].  The rationale behind repealing these provisions is due to the enactment of the Affordable Care Act.  

Two of the remaining employer obligations of the Commonwealth laws are now on the verge of repeal – these are the Free Rider Surcharge and the requirement to establish and maintain an IRC Section 125 (cafeteria) plan.  The Commonwealth’s Health Insurance Connector Authority Board has scheduled a public hearing on July 14, 2014 for purposes of collecting comments, ideas, and information concerning the repeal of the employer obligations under this law.


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