Office of Labor Standards Enforcement

 Office of Labor Standards Enforcement >> Health Care Security Ordinance (HCSO)

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Notice from State Board of Equalization

Notice from State Board of Equalization
The State Board of Equalization issued a Notice on May 1, 2009 regarding the taxability of surcharges imposed by businesses in response to the Employer Spending Requirement of the Health Care Security Ordinance.  If you have questions about the taxability of surcharges, please contact the State Board of Equalization at 800-400-7115.  The OLSE does not enforce tax laws or deal with tax policy; thus, we cannot provide any advice regarding the taxability of surcharges. 

The HCSO does not require employers to impose a surcharge; it merely requires employers to meet or exceed a minimum spending level in providing access to health care for their employees.