New IRS Rules Allow for Mid-year Health Benefits Changes for COVID-19 Relief

Photo of a person filling out a health form.

On May 28, 2020, the Health Service Board approved an Addendum to the SFHSS Member Rules and Section 125 Cafeteria Plan based on recent IRS guidance to allow for a one-time mid-year health benefits change for COVID-19 Relief for plan year 2020.

What can I change?

Health Coverage

  • If you had previously waived medical or dental coverage, you can now sign up for medical, basic vision and/or dental benefits for you and your dependents.  
  • If you are not satisfied with your existing medical or dental election, you can now enroll in a different health or dental plan that SFHSS offers.
  • You can cancel your existing medical plan election as long as you provide a written statement that you are enrolled, will be immediately enrolled, or are in another health coverage not sponsored by SFHSS.
  • You can cancel your existing dental plan without submitting a written statement.

Flexible Spending Accounts 
If you are a City and County of San Francisco or Superior Court of San Francisco employee, you can make changes to both your Healthcare FSA and/or your Child Care Dependent Care FSA account.

  • You can elect to sign-up for Healthcare FSA or a Child Care Dependent Care FSA.
  • You can decrease or increase your payroll deduction of an existing election regarding a Healthcare FSA and/or Child Care Dependent Care FSA.
  • IRS Rules do not allow for funds already deducted from your paycheck for your FSA account to be refunded to you.
  • The carryover limit for unused funds remaining in a Healthcare FSA at the end of plan year 2020 has increased from $500 to $550. Carryover funds can be used to pay for eligible expenses the following plan year, which ends on December 31, 2021.
  • P&A Group administers our FSA plan, including reimbursements. Visit or calling (800) 688-2611


How Can I Make a COVID-19 Relief Benefits Election Change?

If you are a City and County of San Francisco or Superior Court of San Francisco employee and would like to make one-time mid-year health benefits change for plan year 2020, you can now make your changes online. Visit our Make Your Life Event and COVID-19 Relief Benefits Elections Online page for step-by-step instructions and a link to the San Francisco Employee Portal, where you can log in online to make your benefit election changes.

If you are a San Francisco Unified School District or City College of San Francisco employee or a Retiree with Medicare or Retiree without Medicare, you can make your one-time mid-year health benefits change for plan year 2020 by completing and submitting an Enrollment Application Form to SFHSS. 

Visit your specific benefits page below and scroll down to find a downloadable Enrollment Application Form:

City College
Retirees with Medicare

Retirees without Medicare

Fax your completed form to (628) 652-4700 or mail to SFHSS at 1145 Market Street, San Francisco, CA 94103.

There is no 30-day deadline for COVID-19 plan changes.


Member Services representatives are available to help during normal telephone hours Monday, Tuesday, Wednesday and Friday from 9am to 12pm and 1pm to 5pm and Thursday from 10am to 12pm and 1pm to 5pm. Our number is (628) 652-4700 or toll-free (800) 541-2266.