Microsoft announced Windows 7 Extended Security Updates (ESU) will also be made available for small and midsize businesses. The offer comes as a response to the different paces used by businesses to deploy the latest Windows 10 releases in their environments. Small businesses will be able to purchase the ESUs on a per-device basis for the next three years, with the price to increase every year, in three consecutive 12-month increments. Windows 7 ESUs were previously only available to large businesses and education customers that had Windows 7 Professional or Windows 7 Enterprise volume licensing agreements.
Source: https://www.bleepingcomputer.com/news/microsoft/microsoft-to-offer-windows-7-extended-security-updates-to-smbs/