Covered employers who are subject to San Francisco’s Health Care Security Ordinance (HCSO) 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 Ordinance. Nonprofit entities with fewer than 50 employees, and small employers (those with fewer than 20 employees) are exempt from these provisions.
Number of Employees
2016 Expenditure Rate
2017 Expenditure Rate
All employers with 100+ employees
$2.53 per hour payable
$2.64 per hour payable
Businesses with 20-99 employees
Nonprofits with 50-99 employees
$1.68 per hour payable
$1.76 per hour payable
Businesses with fewer than 19 employees
Nonprofits with fewer than 49 employees
The information contained in this article is provided as general guidance and may be affected by changes in law or regulation. This article is not intended to replace or substitute for accounting or other professional advice. Please consult a CBIZ professional. This information is provided as-is with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.
Access articles and tools to help your business generate cash, improve leverage, and align & transform as you recover from the pandemic.
Access all COVID-19 related articles to help your business respond to the pandemic.