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 to 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 2021 and 2020 are as follows:
HCSO Health Care Expenditure Rates
Employer Size (company-wide)
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.