Small Business Health Options Program (SHOP)

SHOP Health Insurance

office employees standing by chalkboard

Learn more about health plan enrollment through the SHOP

The Small Business Health Options Program (SHOP) helps small businesses provide group health insurance to their employees. Employer's can earn a tax credit worth up to 50% of their employer premium contribution.

SHOP Health Insurance Companies

In Georgia employers may enroll in a SHOP health plan with Kaiser Permanente to be eligible for the small business tax credit. Learn more about the Kaiser Permanente HMO health plans in Georgia. To get quotes and enroll in a SHOP qualified health plan please contact us.

Shop Eligibility

To be eligible for SHOP coverage in Georgia the employer must meet the following guidelines.

  • Have a primary business address within the Kaiser Permanente Georgia service area.
  • Have at least one common law W2 employee on payroll (not including a business owner or sole proprietor, or their spouse(s) on the payroll) to enroll in coverage.
  • Offer coverage to all of your full time employees - those working over 30 hours on average per week.
  • Employ 50 or fewer full time equivalent employees (FTE's). For example - two half time employees generally equal one FTE. Visit to quickly calculate how many FTE's you have.

Small Business Healthcare Tax Credit

The Small Business Health Care Tax Credit can be worth up to 50% of the employer funded premium contributions (up to 35% for tax exempt employers). To qualify for the tax credit you must have all of these:

  • Fewer than 25 full time equivalent (FTE) employees.
  • An average employee salary of $50,000 per year or less, adjusted annually for inflation.
  • An employer contribution of at least 50% of the employee premium costs.
  • Employer offers the SHOP coverage to all full time employees.

Claiming the Healthcare Tax Credit

You must use IRS tax Form 8941, Credit for Small Employer Health Insurance Premiums, to calculate the credit. For detailed information on filling out this form, see the instructions

If your a small business include the amount as part of the general business credit on your income tax return.

Additional Resources (SHOP)

Go Group Health agents are licensed to offer the SHOP health plans to small businesses in Georgia. We recommend contacting us for assistance with the implementation of a SHOP health plan - there is no additional cost involved and we can help service your group health insurance plan.

Additional resources on The Small Business Health Options Program (SHOP) can be found at the Healthcare Marketplace, Centers for Medicare and Medicaid Services and the Internal Revenue Service.

  • Healthcare Marketplace - SHOP how to guides, fact sheets, tools, and other resources for employers.
  • Centers for Medicare and Medicaid Services The Center for Consumer Information and Insurance Oversight.
  • Internal Revenue Service - If your a small employer, there is a tax credit that can put money in your pocket. Get details and download IRS tax forms and instructions for the Small Business Healthcare Tax Credit and the Shop Marketplace.