{
  "generated_at": "2026-07-28T10:08:46.031644+00:00",
  "source_pipeline": "configs/countries/us.yaml → sync_socrata.py + sync_census_popest.py → raw.us_sf_employee_comp → dbt_us_staging (+ seeds seed_us_sf_job_family_display / seed_us_sf_job_reclass) → dbt_us_intermediate → dbt_us_analytics → dbt_us_marts → export_us_sf_payroll.py",
  "country": "us",
  "scale": "city",
  "place": "sf",
  "unit": "USD",
  "as_of": "2026-07-13T10:19:58+00:00",
  "source": {
    "name": "Employee Compensation",
    "dataset_id": "88g8-5mnd",
    "source_url": "https://data.sfgov.org/d/88g8-5mnd",
    "attribution": "SF Controller's Office",
    "rows_updated_at": "2026-07-13T10:19:58+00:00"
  },
  "fiscal_year_note": "SF fiscal year N runs July 1 (N-1) to June 30 N. All figures are FISCAL-year accounting only — the source publishes every row under BOTH Calendar and Fiscal accountings and mixing them double-counts (the dataset's #1 trap).",
  "framing_note": "Overtime concentration reflects how staffing gaps in 24/7 services (police patrol, jails, transit, hospitals, fire) are covered — existing staff working paid extra hours when positions go unfilled. This file measures the pattern; it does not adjudicate it.",
  "dept_series_note": "Named department series start FY2017 (the study's label-clean window); full department histories keyed on stable codes live in payroll_by_dept_year.json. Top 8 departments by FY2025 overtime.",
  "counter_note": "n_ot_exceeds_salary_* count employees whose overtime pay exceeded their base salary in the fiscal year. The floored variant requires salary > $1,000: without it, FY2019 shows a 1,900-person spike that is an artifact of job-change rows with near-zero salaries. Use the floored series; the naive one is published to keep the artifact measurable.",
  "titles_note": "Top job titles by overtime in the latest fiscal year, restricted to titles with at least 100 employees citywide.",
  "ot_salary_floor_usd": 1000,
  "privacy": {
    "rule": "No dollar aggregate in this file covers fewer than 5 employees. Groups under 5 people are pooled into visible 'Other roles' rows per department; pools that would themselves stay under the threshold are folded into the department total with no row. Departments under the threshold (the Law Library in practice, 2-3 people) are included in citywide totals but not listed.",
    "measured_cost": "Pooling moves ~1.2% of total dollars into visible 'Other roles' rows; the department-level fold is under $600k/year (<0.01% of compensation). Nothing is removed from totals.",
    "count_only_disclosures": "Counts of employees above fixed thresholds (>$200k…>$500k) are published exactly, including values under 5: they attach no dollar amount to any group. The source itself is public at row level (pseudonymized); this site publishes aggregates only."
  },
  "citywide": [
    {
      "fiscal_year": 2013,
      "overtime_usd": 163729791.23,
      "total_compensation_usd": 3793165149.6,
      "ot_share_of_comp": 0.043164,
      "n_ot_exceeds_salary_naive": 107,
      "n_ot_exceeds_salary_floored": 38
    },
    {
      "fiscal_year": 2014,
      "overtime_usd": 174605791.52,
      "total_compensation_usd": 3941699740.63,
      "ot_share_of_comp": 0.044297,
      "n_ot_exceeds_salary_naive": 91,
      "n_ot_exceeds_salary_floored": 45
    },
    {
      "fiscal_year": 2015,
      "overtime_usd": 186434218.28,
      "total_compensation_usd": 4179072336.48,
      "ot_share_of_comp": 0.044611,
      "n_ot_exceeds_salary_naive": 70,
      "n_ot_exceeds_salary_floored": 32
    },
    {
      "fiscal_year": 2016,
      "overtime_usd": 214810921.31,
      "total_compensation_usd": 4393634525.81,
      "ot_share_of_comp": 0.048891,
      "n_ot_exceeds_salary_naive": 70,
      "n_ot_exceeds_salary_floored": 42
    },
    {
      "fiscal_year": 2017,
      "overtime_usd": 252791104.65,
      "total_compensation_usd": 4655608529.8,
      "ot_share_of_comp": 0.054298,
      "n_ot_exceeds_salary_naive": 76,
      "n_ot_exceeds_salary_floored": 60
    },
    {
      "fiscal_year": 2018,
      "overtime_usd": 270372371.15,
      "total_compensation_usd": 4948954074.82,
      "ot_share_of_comp": 0.054632,
      "n_ot_exceeds_salary_naive": 100,
      "n_ot_exceeds_salary_floored": 86
    },
    {
      "fiscal_year": 2019,
      "overtime_usd": 309893912.55,
      "total_compensation_usd": 5186149280.94,
      "ot_share_of_comp": 0.059754,
      "n_ot_exceeds_salary_naive": 1903,
      "n_ot_exceeds_salary_floored": 147
    },
    {
      "fiscal_year": 2020,
      "overtime_usd": 309626323.91,
      "total_compensation_usd": 5471254950.6,
      "ot_share_of_comp": 0.056591,
      "n_ot_exceeds_salary_naive": 150,
      "n_ot_exceeds_salary_floored": 125
    },
    {
      "fiscal_year": 2021,
      "overtime_usd": 265996493.08,
      "total_compensation_usd": 5580757280.65,
      "ot_share_of_comp": 0.047663,
      "n_ot_exceeds_salary_naive": 148,
      "n_ot_exceeds_salary_floored": 112
    },
    {
      "fiscal_year": 2022,
      "overtime_usd": 367083683.64,
      "total_compensation_usd": 5781613083.35,
      "ot_share_of_comp": 0.063492,
      "n_ot_exceeds_salary_naive": 228,
      "n_ot_exceeds_salary_floored": 200
    },
    {
      "fiscal_year": 2023,
      "overtime_usd": 434498804.43,
      "total_compensation_usd": 6108155886.12,
      "ot_share_of_comp": 0.071134,
      "n_ot_exceeds_salary_naive": 476,
      "n_ot_exceeds_salary_floored": 313
    },
    {
      "fiscal_year": 2024,
      "overtime_usd": 468861634.07,
      "total_compensation_usd": 6482379724.36,
      "ot_share_of_comp": 0.072329,
      "n_ot_exceeds_salary_naive": 425,
      "n_ot_exceeds_salary_floored": 353
    },
    {
      "fiscal_year": 2025,
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      "total_compensation_usd": 6918815425.94,
      "ot_share_of_comp": 0.068076,
      "n_ot_exceeds_salary_naive": 388,
      "n_ot_exceeds_salary_floored": 373
    }
  ],
  "departments": [
    {
      "department_code": "POL",
      "department": "Police",
      "organization_group": "Public Protection",
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        },
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        },
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      ]
    },
    {
      "department_code": "MTA",
      "department": "Municipal Transportation Agcy",
      "organization_group": "Public Works, Transportation & Commerce",
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      "department": "Fire Department",
      "organization_group": "Public Protection",
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      "department": "Airport Commission",
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