The Small Business Health Options Program (SHOP) is a new program that simplifies the process of buying health insurance for your small business.
For 2014, the SHOP Marketplace is open to employers with 50 or fewer full-time-equivalent employees (FTEs). The advantages of using SHOP include:
• You control the coverage you offer and how much you pay toward employee premiums.
• You can compare health plans online on an apples-to-apples basis, which helps you make a decision that’s right for your business.
• You may qualify for a small business health care tax credit worth up to 50% of your premium costs. You can still deduct from your taxes the rest of your premium costs not covered by the tax credit. Beginning 2014 the tax credit is available only for plans purchased through SHOP.
Source link: https://www.healthcare.gov/what-is-the-shop-marketplace/