The infrastructure layer for one-person firms has quietly matured
Entity formation, payroll, compliance and distribution now exist as composable services.
What made small firms small was never ambition; it was overhead. Every function that required a headcount imposed a floor on viable scale.
That floor has fallen. A single operator can now run multi-jurisdiction payroll, statutory filing and enterprise-grade contracting on subscription infrastructure.
The consequence is a genuinely new firm size class, and a tax and employment framework that was not designed for it.