Oh, for full time would say under 3 employees mostly...and even then those would be little companies who mostly deal with cash homeowners and not other businesses as customers. It's a pretty small niche in most industries.
No business with, say, 50 employees can afford to pay under the table...they'll not be able to show any deductions for employee expense and get wiped out on taxes.
OK, again thank you.
Nice to go through a day and learn something.
May God bless you and yours.