San Francisco HCSO Annual Report Deadline Extended to May 1, 2026

Employers subject to the San Francisco Health Care Security Ordinance (HCSO) are required to file the 2025 Employer Annual Reporting Form no later than May 1, 2026. Submission is completed online through the Office of Labor Standards Enforcement (OLSE) portal, which opened for filings on March 27, 2026. Link: https://www.sf.gov/submit-employer-annual-reporting-form-olse

This annual filing also incorporates reporting obligations tied to San Francisco’s Fair Chance Ordinance (FCO), which shares the same May 1, 2026 deadline. This summary focuses on HCSO requirements; employers seeking details on FCO compliance should consult OLSE’s dedicated Fair Chance Ordinance resources. Visit: https://www.sf.gov/information--fair-chance-ordinance

Employer Reporting Requirements

Under the HCSO, covered employers must meet minimum health care spending thresholds based on the number of hours worked by eligible employees within San Francisco. In addition to making these expenditures, employers must submit an annual report detailing how they satisfied these obligations.

Although the filing deadline is typically April 30 of the following year, OLSE has granted a one-day extension for 2025 reporting, moving the due date to May 1, 2026. According to agency guidance, late submissions will not be accepted. Employers that fail to file on time may face penalties of $500 for each quarter of noncompliance.

Employers that were not subject to the HCSO or FCO during any quarter of 2025 are not required to submit the annual form. When accessing the online system, employers will first complete a brief questionnaire to determine coverage. If not covered, they will be notified that no filing is necessary.

For those who prefer to review the reporting requirements in advance, OLSE has made a sample version of the 2025 form and accompanying instructions available on its website. Visit: https://www.sf.gov/information--health-care-security-ordinance

Employee Notice Obligations

Covered employers must also ensure that the official 2026 HCSO Notice is properly distributed. This includes posting the notice in a visible location at all worksites where covered employees are present. For employees who work remotely or offsite, the notice must be delivered via mail or email.

The required notice is available in multiple languages and should be reviewed to confirm compliance with posting and distribution rules. Link: https://media.api.sf.gov/documents/2026_HCSO_Poster_Dec2025.pdf