If less than 70% of your full-time employees do not enroll in the plan, your small business will not qualify for the SHOP. To calculate your employee percentage, divide the number choosing to enroll by the number of eligible employees. The pool of eligible employees should not include individuals who have coverage through another job, another person’s job, Medicare, Medicaid, TRICARE, Veteran’s Administration healthcare, or the Indian Health Service. The pool of eligible employees should include those who have private coverage, including plans purchased through the health insurance marketplace. The Center for Medicare and Medicaid Services has a helpful fact sheet addressing questions on this issue.