September 3, 2020

San Francisco HCSO Expenditure Rates for 2021

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)



  • 100+ Employees



  • 20-99 Employees
  • Nonprofits 50-99 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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