The San Mateo County Blue Ribbon Task Force has recommended coverage for uninsured adults below 400% of the federal poverty level in San Mateo County, estimated at 36,000-44,000 individuals. The task force recommends funding the program through shared responsibility between the public, individuals, and employers. This report assesses options for employer participation and potential revenue generation. The health access expansion is taking place at a time of declining job-based coverage in the state and nation. The report focuses on three policy options for employer participation: payroll tax with a credit for hiring, a flat fee, and a sliding scale based on income. The report concludes that a payroll tax with a credit for hiring could generate the most revenue and avoid disincentives for employers to drop coverage.