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Approaching HCSO Reporting Deadline for San Francisco Employers

A quick reminder for those of you with employees in the City of San Francisco—the 2024 annual reporting form for the Health Care Security Ordinance (HCSO) is due to the California Office of Labor Standards Enforcement (OLSE) on May 2, 2025.

Covered Employers include employers (including out-of-state employers) that:

• Employ at least one worker within the geographic boundaries of the City and County of San Francisco;
• Are required to obtain a San Francisco business registration certificate; and
• Have at least 20 employees nationwide for for-profit businesses, or at least 50 employees nationwide for non-profit businesses. The count is determined based on the weekly average each quarter.

• Satisfy the Employer Spending Requirement by making required health care expenditures on a quarterly basis on behalf of all covered employees.
• Check the employer expenditure rate table for current rates. (See below)
• Covered employees are those who have been employed for more than 90 days and who regularly work at least eight hours per week in San Francisco.
• Maintain compliance records.
• Post the 2025 HCSO Poster (effective January 1, 2025) in all workplaces with covered employees.
• Submit a HCSO Annual Reporting Form to the OLSE by May 2, 2025.

The HCSO Covered Employers who fail to submit the Employer Annual Reporting Form by the deadline may be subject to a penalty of $500 per quarter.

You can find more information on the annual reporting form at www.sf.gov/submit-employer-annual-reporting-form-olse. You can find more information on the HCSO at https://www.keenan.com/knowledge-center/news-and-insights/briefings/navigating-san-franciscos-health-care-security-ordinance/