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 (updated September 18/13). Small Employer Audit Tool 130919
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)