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2009 Annual Reporting Forms
In the coming weeks, the Annual Reporting Form (ARF) for 2009 will be available for download from this site as a fillable PDF. Please return to this site to check for its availability, or sign up for the HCSO email list (instructions below). Pre-printed ARFs will also be mailed in early March. Completed ARFs must be returned by Friday, April 30, 2010.
Ninth Circuit Decision Continues to be in Effect while U.S. Supreme Court Considers Whether to Hear GGRA Appeal
On June 8, 2009, the GGRA filed a petition with the U.S. Supreme Court, requesting the Court to rule on the legality of the ESR. On October 5, 2009, the Court did not decide to hear the case, but requested the Solicitor General to file a brief expressing the federal government's views on the GGRA's petition. The Court will decide whether to hear the case after reviewing the Solicitor General's brief. Employers should be aware that the Court of Appeals' September 30, 2008 decision upholding the ESR continues to be in effect for all covered businesses. For more information about the lawsuit, use this link.
HCSO Email List
To be added to the HCSO email list to receive updates on the litigation, presentation schedules, and other information regarding implementation of this law, please send an email, with "mailing list" in the subject line, to HCSO@sfgov.org.
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Effective January 9, 2008, the Health Care Security Ordinance (HCSO) requires Covered Employers to make health care expenditures for their Covered Employees and mandates the Department of Public Health (DPH) to create the Health Access Plan (HAP), now called Healthy San Francisco. Healthy San Francisco is only one option by which a covered employer can satisfy its obligation to make the required health care expenditure (HCE). Covered Employers may also purchase health insurance coverage for their covered Employees, make payments to the City for the benefit of their Covered Employees, or make the required HCE in a variety of other manners.
Please note that 2008 expenditures should be calculated using the 2008 rate; in other words, employers should begin using the 2009 rate to calculate the minimum expenditure for the first quarter of 2009 (which would include hours paid from January 1, 2009 through March 31, 2009).
Annual Salary Exemption Figure for 2009 & 2010
Pursuant to Regulation 3.2(A)(1), an employee who was a manager, supervisor, or confidential employee and who earned at or above an annual salary of $76,851 in 2008 was exempt from coverage under the HCSO. The Controller's Office has determined that the annual salary exemption for 2009 & 2010 will be $80,397 or $38.65/hour. Please review Regulation 3.2(A)(1) for a detailed definition of a manager, supervisor, or confidential employee. (You may download the Final Regulations by using the link in the section below.)
Quarterly Expenditures Due Within 30 Days of End of Quarter
Quarterly expenditure deadlines are as follows:
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April 30 (for the quarter including January, February & March)
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July 30 (for the quarter including April, May, & June)
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October 30 (for the quarter including July, August, & September)
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January 30 (for the quarter including October, November, & December)
Employers that choose the City Option are required to provide Healthy San Francisco with a list of employees who will benefit from their contribution when they make their quarterly payments. To register your employees and make payment for the City Option, use this link. Note, however, that registering with Healthy San Francisco and making quarterly contributions for the City Option is different from the required Annual Reporting to OLSE, below.
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- Internal Revenue Service (IRS) Publication 502, Medical and Dental Expenses (outside SFGov.org)
- Office of the Treasurer & Tax Collector -- Pursuant to the SF Business & Tax Regulations Code, any individual or entity engaging in business in San Francisco for seven or more days a year must obtain a business registration certificate from the Office of the Treasurer and Tax Collector within 15 days of business operation. For questions about business registration obligations, use the link above or call (415) 554-4400.
- United States Postal Service Zip Code Lookup -- For a general guide to the areas located within the geographic boundaries of the City and County of San Francisco, use the USPS Zip Code Lookup. Note, however, that employers located in the Presidio (various zip codes) and at SF International Airport (94128) are NOT covered under this Ordinance.
- State Board of Equalization -- On May 1, 2009, the State Board of Equalization issued a notice regarding the taxability of surcharges imposed by businesses in response to the Employer Spending Requirement of the Health Care Security Ordinance. For more information, please use this link. To reach the State Board of Equalization, please call 800-400-7115.
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