Short answer: SHOP lets a small employer offer ACA-compliant group coverage, potentially claim the small-business tax credit (up to 50% of premiums for under-25-FTE firms), and give employees pre-tax, employer-subsidized coverage.
The main benefits of SHOP are tax-advantaged group coverage and the Small Business Health Care Tax Credit. Employers with fewer than 25 FTEs, average wages below the IRS limit, and at least a 50% premium contribution through SHOP can claim a credit worth up to 50% of premiums for two consecutive years. Employees, in turn, get employer-subsidized coverage paid with pre-tax dollars. For very small firms, SHOP can make offering benefits affordable for the first time.