A. Overview

Health Care Security Ordinance
Administrative Guidance

 

 

A. HCSO Overview
B. Covered Employers
C. Covered Employees
D. Calculating Required Health Care Expenditures
E. Making Required Health Care Expenditures
F. Revocable & Irrevocable Health Care Expenditures
G. Contributing to the SF City Option
H.
Employer Notice-Posting Requirement

I. Employer Recordkeeping Requirements
J. Employer Reporting Requirements
K. Health Surcharges
L. Retaliation Prohibited
M. Filing a Complaint
N. Penalties
O. HCSO and the Affordable Care Act

 

 

  1. Q: What is the Health Care Security Ordinance? 
  2. Q: What does the HCSO require employers to do?
  3. Q: What types of expenditures can employers make to comply with the HCSO employer spending requirement? 

 1. Q: What is the Health Care Security Ordinance?

A: The Health Care Security Ordinance (HCSO) is a San Francisco law that:

 

2. Q: What does the HCSO require employers to do? 

A: Under the HCSO, all Covered Employers must meet the following obligations:

  • Satisfy the Employer Spending Requirement (ESR) by calculating and making required health care expenditures on behalf of all Covered Employees.
  • Maintain records sufficient to establish compliance with the ESR.
  • Post an HCSO Notice in all workplaces with covered employees.
  • Submit an HCSO Annual Reporting Form to the OLSE by April 30th of each year.

 

3.  Q: What types of expenditures can employers make to comply with the HCSO Employer Spending Requirement?

A: Employers choose how to make the required Health Care Expenditures for their Covered Employees. Common Health Care Expenditures include:

  • Payments for health, dental, and/or vision insurance;
  • Payments to the SF City Option;
  • Contributions to programs that reimburse employees for out-of-pocket health care costs, subject to the limitations described in Administrative Guidance Section F.

 

 

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