OK—but there are a lot of things that have to happen for the contracting scheme not to work—it would be the job of the corporate lawyers to figure out the loopholes—there will be some, and they will find them.
(”Offshore” contracting seems to be one approach, and just one...)
“OK”. But why bother?
Shrink the thing until it is the size it needs to be to be legally smaller than the stated threshold.
If you have say 150 employees and you’re going to try to go to 95 employees plus 55 contractors on a 1099; I guarantee you that you will get those coverted back to being employees out from under you; screwing the 95 people you retained as employees and making them subject to getting coronavirus injections because you tried playing games.
That’s a really bad plan.