Which Employers Are Affected? Several of the Act’s changes apply only to employers that have specified numbers of employees. Here is a brief summary of the limitations. Act Provision Applies to Employers with: SHOP Exchange eligibility* 100 or fewer employees** Small employer tax credit for providing health coverage 25 or fewer employees**; $50,000 maximum average wage Penalty for not providing minimum essential health coverage or affordable coverage 50 or more employees** Simple cafeteria plans for small businesses 100 or fewer employees** Automatic enrollment in employer health plan Employers that have more than 200 employees** and offer health coverage Grants for wellness programs Fewer than 100 employees who work for 25 or more hours a week  * Beginning in 2017, states may loosen restrictions on SHOP Exchange eligibility. ** Full-time or full-time equivalent employees.