Recently, the 2024 San Francisco Health Care Security Ordinance (SF HCSO) expenditure rates were released, which are increased annually and vary based on employer size.
For 2024, medium-sized covered employers must spend $2.34 per hour payable (up to a maximum of $402.48 per month, based on a maximum of 172 hours payable) and large covered employers must spend $3.51 per hour payable (up to a maximum of $603.72 per month, based on a maximum of 172 hours payable) on their covered employees’ health care.
| 2024 Rates | 2023 Rates | |
| Small Employers (0-19 employees) | Exempt | Exempt |
| Medium Employer (20-99 employees) | $2.34/hour (max $402.48/month) | $2.27/hour (max $390.44/month) |
| Large Employer (100+ employees) | $3.51/hour (max $603.72/month) | $3.40/hour (max $584.80/month) |
As a reminder, SF HCSO requires covered employers to spend a minimum amount on covered employees’ healthcare. For more information on who qualifies as a covered employer, which employees are covered by the ordinance, and other employer obligations under the SF HCSO regulations, we recommend employers review the SF HCSO website, SF HCSO administrative guidance, and accompanying regulations.
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