A small employer has 1 to 19 employees. The COR Audit covers the eight elements, using the same tools of documentation review, observation and interview, but on a much smaller scale than the Large Employer Audit Tool.
Here’s the small employer audit tool. Small employer audit tool.pdf
Small employers who successfully complete the audit process will receive an annual rebate of 15% or $500.00, whichever is larger. Audits may be done by external or internal auditors.
Audit Process - Small Employer (<20 employees)