September 12, 2016

San Francisco HCSO Expenditure Rates for 2017 (article)

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.


Employer Size

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.     

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