"Under the HCSO, Covered Employers with 20 or more employees (50 or more employees for nonprofits) in any quarter are required to make a minimum level of health care expenditures for that quarter for employees who: [1] Have been employed by the employer for at least 90 days, [2] Have performed at least 8 hours of work per week in San Francisco, and [3] Do not meet one of the five exemption criteria ... Even though the April 2020 reporting for 2019 HCSO expenditures was cancelled, employers are still required to make the 2020 quarterly expenditures."