Employers subject to the San Francisco Health Care Security Ordinance (“HCSO”) are reminded that the 2024 Employer Annual Reporting Form must be submitted no later than May 2, 2025. The online form is accessible starting April 1, 2025, through the San Francisco Office of Labor Standards Enforcement (“OLSE”) portal: Submit the Employer Annual Reporting Form.
This reporting cycle also includes compliance requirements under San Francisco’s Fair Chance Ordinance (“FCO”). While this post focuses on the HCSO, employers are encouraged to review FCO reporting responsibilities on the San Francisco FCO page.
What Is Required?
Under the HCSO, covered employers are required to make minimum health care expenditures for each hour worked by covered employees within the City and County of San Francisco. In addition to satisfying those expenditure requirements, employers must also submit an annual report summarizing their compliance.
Key details for the 2024 reporting cycle:
- Extended Deadline: The OLSE has officially extended the submission deadline to May 2, 2025.
- Strict Enforcement: The OLSE has confirmed that no late submissions will be accepted after May 2. Employers failing to meet the deadline may face penalties of $500 per quarter.
- Exemptions: Employers who were not covered under the HCSO and/or FCO in any quarter of 2024 do not need to submit the form. The online form begins with a short survey to determine filing obligations. If an employer is exempt, the system will indicate no further action is required.
To prepare, employers can review a preview version of the 2024 form and accompanying instructions here: View Sample Form & Instructions (PDF)
Action Item: Post the 2025 HCSO Employee Notice
Employers subject to the HCSO must also ensure that the 2025 HCSO Employee Notice is properly posted:
- Display the notice in a conspicuous location at each worksite where covered employees perform work.
- For remote workers, the notice should be mailed or emailed to ensure delivery.
The multilingual poster can be downloaded from the City & County of San Francisco website.
Need Assistance?
If you’re unsure whether your organization is subject to the HCSO or how to approach the annual reporting process, our compliance team can help assess your obligations and ensure timely filing. Stay ahead of the deadline and avoid costly penalties by reviewing your HCSO and FCO responsibilities today.
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