Employer-sponsored insurance (ESI) rates are lower and declines in ESI in the past decade are higher for low-income individuals and small businesses relative to high-income individuals and larger businesses. In this brief, we show that even high-income people in small firms and low-income people in large firms both have experienced relatively large declines in ESI, while higher income people in larger firms have experienced relatively small declines in ESI. We conclude that the provisions of the ACA, which attempt to address coverage problems of low-income families and small business, are well targeted and that monitoring health coverage changes of low-income individuals and small businesses will be important.