​Does it make a difference if a group is a large or small group when determining whether employees are eligible for a subsidy?

Eligibility In a Large or Small Group of Employees for a Subsidy

A person is not eligible for a subsidy (in most cases) if they are eligible for coverage through an employer and the employer's coverage meets the coverage and affordability requirements. The coverage must be 60% minimum value and an employee must not have to pay more than 9.5% of household income for self-only coverage. This prohibition is not tied to group size.