According to a recent report, although the percentage of large employers ...

... employers that offer health insurance to their employees has held steady from 2008 to 2015, offer rates have been falling among smaller employers as follows:

• for employers with fewer than 10 employees, offfer rates fell from 35.6% in 2008 to 22.7% in 2015
• for employers with 10 to 24 employees, offer rates fell from 66.1% in 2008 to 48.9% in 2015
• for employers with 25 to 99 employees, offer rates fell from 81.3% in 2008 to 73.5% in 2015.

Source: "Small Employers Cutting Health Coverage Post-ACA, Big Employers Hold Steady," Employee Benefit Research Institute, July 28, 2016, https://www.ebri.org/pdf/PR1167.Small-ERS.28July16.pdf