The Affordable Care Act established the Small Business Health OptionsProgram for small employers…

➤ How does an employer qualify as a “small employer” for SHOP?
Qualification depends on employee count and state rules. Federally, the small employer category traditionally covered 1–50 employees, and many states expanded that to 1–100. Employers count full-time equivalent (FTE) workers and follow seasonal exceptions. Check your state marketplace for the exact employee threshold and counting method for SHOP eligibility.