San Francisco Health Care Security Ordinance: An overview and considerations for employers

The passage of the Patient Protection and Affordable Care Act (ACA) in 2010 required employers to offer healthcare coverage that meets minimum value and affordability requirements to 95% of full-time employees or potentially be subject to penalties. Some local regulations also require employers to meet specific criteria to offer healthcare coverage to employees. This paper will provide an overview of the San Francisco Health Care Security Ordinance (SF HCSO) along with considerations and best practices to comply with this local ordinance. The paper includes details on the minimum healthcare expenditure, and on how to calculate the healthcare expenditure per hour. It also covers the SF City Option, and reporting requirements for the statute.