Covered employers 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.  These expenditure rates do not apply to businesses with 19 or fewer employees or nonprofits with 49 or fewer 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 2019 and 2018 are as follows:

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