Possibly. The following requirements must be met for an employer to qualify for the federal small business tax credits: (1) the employer must have fewer than 25 fulltime employees, (2) the average annual wages of employees must be less than $50,000, and (3) the employer must pay at least half of the insurance premiums. In 2014 the tax credit will increase from a maximum of 35% to a maximum of 50% and only be available to small employers purchasing health insurance through SHOP.