Telecommuters present additional challenges for employers under the HCSO. During the COVID-19 pandemic, many employees telecommuted from a San Francisco address and became subject to the law, and some San Francisco employees worked remotely from home and could not come into the city/county during the public health emergency.

A 2021 HCSO amendment (Ordinance 92-21) clarified that work locations trigger the HCE. An employer must provide the HCE for a covered employee when the employer’s office or worksite is in San Francisco or the employee works from home in San Francisco as a telecommuter. The employer does not have to provide the HCE for employees who usually telecommute from outside the city in neighboring locations, such as Oakland. However, the legislation required HCSO coverage for San Francisco employees working remotely solely due to public health orders, meaning HCEs could be due for an employee working remotely outside of San Francisco.

Since the city’s public health order (last updated on Dec. 21, 2022) eliminated the remote-work recommendation, HCSO expenditure requirements do not currently apply to employees telecommuting outside of San Francisco. That could change if the city reinstates earlier public health restrictions.

This COVID-19 issue may still arise when an employer undertakes a voluntary corrective action, which typically entails a three-year look-back period.