I mean... so we're clear: your company right now is "you and this prospective hire", yeah?

Why not leave that open?

You may find that the best candidate wants tuesdays and thursdays off and really needs healthcare for her family of four. You may find that the second best candidate is a financial freedom fanatic and wants to be able to shove 90% of her salary into a stack of quasi-legal SEP-IRAs. You may find that your best candidate isn't interested in leaving her current position but since she has no life she'll do your shit as a side-hustle between 8pm and 2am six days a week.

At a bare minimum, it's probably time to get an accountant? And ask them? 'cuz the reason my firm got $90k in ERTC while my cousin's didn't is his five employees are 1099s and mine are W2s. We've got a midwife whose pregnancy is going shitty and she can't work as much as she thought... who is also currently working for two practices (long, shitty story). We pay on a W2, they pay on a 1099... which means that while her stated wages with them are only about 20% less than ours, her actual wages are actually about 50% less from them because she's gotta pay self employment tax on 'em. And yeah - she got blindsided by that, which means they got her loyalty for so little that she doesn't quite break even? But that mostly means she asks us how to handle them and pregnancy isn't forever and she'll be back. She's got gumption. We're playing the long game and they're treating employees like livestock.

I'll say this: whatever corporate structure you build this thing out as? Won't last forever. But holy shit switching 401(k)s as a company is a cast iron nightmare. You have the room to be flexible right now, so use it.