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SF Health Care Security Ordinance (HCSO) compliance — 20+ employees: San Francisco restaurant guide

SF Office of Labor Standards Enforcement

What it is

Employers with 20 or more workers must make a minimum health care expenditure for each covered employee (insurance, HRA or payments to the City Option), post the HCSO poster and file an annual report with OLSE.

When a restaurant needs it

Once you have 20 or more employees (worldwide headcount); applies to employees working 8+ hours a week in SF after 90 days.

How to apply

Choose how you will meet the expenditure rate for each covered employee, post the current HCSO poster, keep records and submit the HCSO Annual Reporting Form by the spring deadline.

Documents you’ll need

Fee
No fee; the expenditure rate per hour is set annually by OLSE
Processing time
Ongoing quarterly expenditures
Renewal
Annual report (2025 deadline was May 2)
Who files
The employer complies; payroll providers can track the expenditure.

Good to know

Check the current expenditure rate table each January — rates rise annually. Questions: 415-554-7892, hcso@sfgov.org.

Official source

OLSE — Health Care Security Ordinance

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Last reviewed 2026-10-06. Guidance only, not legal advice.