The SFHCSO requires covered employers (generally, employers with 20 or more employees, at least one of whom works in San Francisco) to spend a minimum amount on healthcare for their San Francisco employees. The healthcare expenditure rate varies depending on the size of the employer.
As of January 1, 2024, the healthcare expenditure rate for large employers with 100 or more employees increases to $3.51 per hour payable (up from $3.40 per hour in 2023). For medium-sized employers with 20 to 99 employees and for nonprofit employers with 50 to 99 employees, the expenditure rate will rise to $2.34 per hour payable (up from $2.27 per hour payable in 2023). Employers with fewer than 20 employees and nonprofit employers with fewer than 50 employees are exempt.
If an employee is a managerial, supervisorial, or confidential employee earning $121,372 per year ($58.35 per hour) or more, that employee is exempt from the HCSO. This represents an increase from last year's threshold of $114,141 per year ($54.88/hour).
All covered employers will be required to post the revised notice in all workplaces and job sites when the poster becomes available.
SFHCSO Website: Understanding the Health Care Security Ordinance »