The Small Business Health Options Program (SHOP) helps small business owners provide medical and/or dental insurance to their employees. Some smaller employers qualify for tax credits if they enroll in SHOP insurance. A small business can offer SHOP health and/or dental insurance to their employees if they: Have between 1 and 50 full-time equivalent (FTE) employees. Note: The business must have at least one full-time equivalent employee other than owners, partners, or their family members. Offer coverage to all full-time employees Enroll at least 70% of the employees offered insurance (with some exceptions) Small business owners can use an agent or broker to enroll in SHOP insurance, or work with their insurance company. There’s no limited enrollment period for SHOP, so they can apply, pick plans, and enroll employees any time of year.