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The SBA has established a summary of size guidelines for small businesses to qualify "as a small business concern for SBA and most other federal programs" [https://www.sba.gov/contracting/getting-started-contractor/make-sure-you-meet-sba-size-standards/summary-size-standards-industry-sector] (500 employees for mining and manufacturing businesses or an annual receipt of $7.5 million in average annual receipts for non-manufacturing firms), but these small business standards vary between industries. The United States has almost 6 million small businesses that fall under small business size classifications; however, 90% of small businesses employ fewer than 20 people [http://obamacarefacts.com/obamacare-small-business/].
According to the ACA, small businesses with fewer than fifty full-time equivalent employees are exempt from the employer mandate. At the time of the ACA'S enactment in 2012, only 200,000 small businesses would have been affected by the employer mandate because , as 96% of the small businesses employed fewer than 50 employees [http://www.forbes.com/sites/groupthink/2012/08/10/will-obamacare-help-or-hurt-small-businesses/2/#49ebac0f31e5].
Furthermore, while the cost of health care insurance premiums and plans have assuredly risen post-ACA, health insurance premiums had already been increasing because of rising health care costs, and small businesses had been facing higher premiums than larger firms, for many years prior to the act's enactment [http://obamacarefacts.com/obamacare-small-business/] [http://jhppl.dukejournals.org/content/36/3/539.short].
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