What is an “employer” firm? Consider the following scenario:   A tutoring business opens in late 2022, staffed only by the owner.    In early 2023, after several months building a client list, she brings on a handful of college students to take on additional clients on a contract basis.   In April 2024, the owner hires her first full-time, W2 employee.  This person departs in early 2025, and she begins looking for a replacement. In May 2025, she hires another W2 employee.  In