Notice to Employers with Employees Working in San Francisco
Summary of Changes to the Health Care Security Ordinance 2010 Annual Reporting Form
Filing Due Date:  April 30, 2011
by Kyle S. Whittemore, Partner
April 22, 2011

If your business is required to have a City of San Francisco Business Registration Certificate, you may be subject to the provisions of the San Francisco Health Care Security Ordinance (HCSO). The HCSO requires employers to:  (1) meet minimum health care spending requirements for covered employees; and (2) submit an Annual Reporting Form by April 30th. Although the base requirements of the HCSO have not changed, there have been a number of significant changes to the Annual Reporting Form between 2009 and 2010. To assist employers with filing for 2010, we are providing the following summary of changes to the Annual Reporting Form.

2010	2009
Report all information by quarter	Reported information by quarter except reimbursement plan information (reported on annual basis)
Report the number of persons requiring health care expenditures (excludes special exemption categories)	Reported the number of persons requiring health care expenditures, the total number of HCSO-covered employees and the number of HCSO-covered employees in special exemption categories
No longer report hours paid	Reported hours paid to persons requiring health care expenditures
Report additional detail of types and amount of health care benefit expenditures	Reported only total amount of health care benefit expenditures
Report consolidated expenditures for all reimbursement plans (health / medical reimbursement or spending; direct reimbursement / direct payment)	Reported annual amounts by reimbursement plan type
Report number of persons with no expenditures	Not required

Annual reporting form:
https://etaxstatement.sfgov.org/arf2010.pdf

City and County of San Francisco Office of Labor Management Standards:
http://sfgsa.org/index.aspx?page=418


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