HCSO expenditure rates
| Employer size | Number of workers | 2024 expenditure rate | 2025 expenditure rate |
| Large | All employers with 100 or more workers | $3.51 per hour | $3.85 per hour |
| Medium | Businesses with 20 to 99 workers Nonprofits with 50 to 99 workers | $2.34 per hour | $2.56 per hour |
| Small | Businesses with 0 to 19 workers Nonprofits with 0 to 49 workers | Exempt | Exempt |