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November 3, 2020

San Francisco extends ordinance that requires employers of 100 or more to rehire employees laid off due to COVID-19 before hiring other applicants

San Francisco recently extended through November 2, 2020 the expiration date of its ordinance that requires San Francisco city and county employers of 100 or more employees to rehire their laid-off employees before hiring other applicants. (San Francisco Office of Economic and Workforce Development website.)

As we previously reported, the San Francisco Board of Supervisors enacted an emergency ordinance that requires for-profit and nonprofit employers of 100 or more employees (regardless of location) that laid off or furloughed 10 or more employees within a 30-day period since February 25, 2020, to make an offer to rehire their laid-off employees before hiring other applicants when work becomes available. The ordinance went into effect on July 3, 2020 and was originally intended to remain in effect until September 2, 2020.(Tax Alert 2020-2112, 8-21-2020.)

The requirement applies when covered employers are rehiring for positions of the same or similar classifications and employers are instructed to make reemployment offers to laid-off workers in order of seniority.The emergency ordinance creates a right to reemployment for eligible laid-off workers if their prior employers resume business operations and seek to rehire staff.

Eligible workers generally include employees who were previously employed for at least 90 days in 2019 by an employer with 100 or more employees and who suffered a layoff due to COVID-19 after the mayor declared the state of emergency on February 25, 2020.

For more information about the Back to Work Ordinance, eligibility, and employer obligations, see the city's website and the Frequently Asked Questions (FAQs). Questions may be sent by email to or employers may call the OEWD hotline at +1 415 701 4817.

For more information on the city's response to COVID-19, go here.


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Debera Salam (
   • Kenneth Hausser (
   • Kristie Lowery (


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