It doesn't say 100 full-time equivalent positions for the full year. It says any 100 individuals employed directly or as contractors at any point in the year. P

It doesn't say 100 full-time equivalent positions for the full year. It says any 100 individuals employed directly or as contractors at any point in the year. Pay someone on Fiverr or Craigslist $50 for a logo? That's a contractor. Have someone on commission-only outside sales for two weeks who didn't bring in any revenue? That's an employee or maybe a contractor.