Although small businesses that employ at least 50 and fewer than 100 workers are not required to offer health insurance to their employees until January, 2016, there are a host of reporting requirements that such businesses must meet this year to ensure they have the information necessary to comply with the mandate next year when its provision will apply. Employers with 100 or more full-time employees or FTEs are required to offer insurance to their employees this year or face a fine from the government. It behooves all to understand the provisions and their applicability to your situation. Also, those businesses with fewer than 50 employees or FTEs may be eligible to participate in the Small Business Health Options Program (SHOP). Qualified small businesses that enroll in the SHOP program may be eligible for the Small Business Health Care Tax Credit, worth up to 50% of their premium contribution. According to the health.gov website, for individuals, the enrollment deadline for 2015 is February 15.