EMPLOYER ANNUAL REPORTING: The online 2017 Employer Annual Reporting Form is now available. Employers covered by the Health Care Security Ordinance are required to submit the form by April 30, 2018 or face penalties of up to $500 per quarter.
- Please review the 2017 Employer Annual Reporting Form Instructions before you begin. You may also want to download a PDF Preview of the form.
- To determine whether you need to complete the form, you can fill out the 4 introductory questions here. If you answer these questions accurately and you are not required to complete the form, you will be directed to a web page notifying you that you do not need to continue.
- Instructional Webinar: View a recording of OLSE’s step-by-step webinar on how to complete the 2017 Employer Annual Reporting Form. The webinar was held on April 5th, 2018.
2018 RATES: As of January 1, 2018 the health care expenditure rate will be $2.83 per hour for large businesses (100 or more employees total) and $1.89 per hour for medium-sized businesses (20-99 employees total).
NEW HCSO Employee Voluntary Waiver Form: the San Francisco Office of Labor Standards Enforcement published a new Employee Voluntary Waiver Form (PDF) on November 1, 2017. Employees may voluntarily choose to sign this waiver only if they have health benefits through another employer (such as a parent or spouse’s employer). Be sure to review the HCSO Rule 3.8 in the New HCSO Rules for more information on the use of the Waiver.
NEW HCSO RULES: After considering public input on proposed HCSO Rules, the San Francisco Office of Labor Standards Enforcement published new Health Care Security Ordinance Rules on October 10, 2017. The new Rules took effect on October 29, 2017.
As of January 1, 2017, employers may no longer make revocable Health Care Expenditures to comply with the spending requirement of the HCSO. See the HCSO Administrative Guidance on Revocable & Irrevocable Health Care Expenditures. The San Francisco Board of Supervisors phased out the use of Revocable Health Care Expenditures in the 2014 HCSO amendment.