Is there a voluntary correction program available for employers who inadvetently fail to submit employer contributions for all eligible associates?

Here’s San Francisco’s “Health Care Security Ordinance”

http://www.municode.com/content/4201/14131/HTML/ch014.html

and here’s the implementing regulations

http://sfgsa.org/Modules/ShowDocument.aspx?documentid=1246

Here’s the Office of Labor Standards Enforcement’s “Employer Guide”

http://www.healthysanfrancisco.org/files/P...loyer_guide.pdf

It seems that a failure (if any) can be adjusted with a payment of money.

Went through this process with a client. There is no set correction method, and the OLSE is not terribly helpful. Client tried simply to pay Healthy San Francisco, and HSF rejected the payment. Approach now is to set up an after-tax taxable account under which reimbursements are made available for prior expenses. That, in turn, will require client to engage a TPA to administer the correction process. Huge PITA.

epaley, thanks for your update.

Your last two sentences (including Pain In The Administration) are a nice illustration on why the Supremes ought to decide that ERISA preempts San Francisco's ordinance.

I have also taken a client through "self-correction" which is an informal process, not a set procedure. And no real "reliance" on going through the process the way there is with EPCRS, VFCP, etc., but they do seem to be acting in good faith by inviting voluntary disclosure of failures properly to participate.

Christine P. Roberts
Mullen & Henzell L.L.P.
112 E. Victoria St.
Santa Barbara, California 93101
tel (805) 966-1501
fax (805) 966-9204
croberts@mullenlaw.com