Luckily, for small business relief, this is the good part, and really the whole reason why I do what I do, is the Affordable Care Act has an allowance for small business owners. That kind of follows along with the marketplace open enrollment from November 1 to December 15.
If a small business says that they want to start offering an Affordable Care Act compliant health program, then they don't have to meet the 50% employer contribution. And they don't have to meet any employee participation requirements.
So if you do have 20 employees, and you the employer can't afford the employee premium 50% requirement, then you can still offer this so that the employees doesn't have to go into the ACA marketplace and try to figure out that chaos. Because it is hard.