Section G: Contributing to the SF City Option (HCSO Administrative Guidance)

Answers from the Contributing to the SF City Option section of the HCSO Administrative Guidance.

1. What do my employees receive if I contribute to the SF City Option program on their behalf?

The SF City Option program allows you to contribute to the City’s public benefit program on behalf of your employees.

Your employees will be offered a SF Medical Reimbursement Account (SF MRA):

Your employees will be a offered a SF Medical Reimbursement Account (SF MRA). The employer’s contribution is deposited in an irrevocable reimbursement account (SFMRA). Employees who enroll in the SFMRA can obtain reimbursements from their accounts for a full range of medical, dental, and vision expenses, including reimbursements for the cost of insurance premiums. Read more at

Updated January 5, 2024

2. Are SF City Option contributions irrevocable?

Yes, contributions to the SF City Option never return to the employer and are therefore irrevocable.

Updated July 20, 2021

3. Are there any special notice requirements for employers that contribute to the SF City Option?

Yes. A Covered Employer that satisfies its obligation to make the Required Health Care Expenditures by making payment to SF City Option must provide its Covered Employees with a Health Care Payment Confirmation notice. It is recommended that a Covered Employer display a SF City Option poster to increase Covered Employee awareness of the benefit. These materials are available in English, Chinese, Spanish, and Tagalog on the SF City Option website. 

Updated July 20, 2021

4. How do I obtain more information about the SF City Option?

Please visit the SF City Option website.

Employers may also contact SF City Option Program Management at  or (415) 615-4492.

Employees may contact the SF City Option at 1 (866) 697-6078 or

Updated January 5, 2024

Last updated February 28, 2024