The employee count is the total number of employees, subcontractors included, of the end-user. Let's imagine a Nook company with 140 employees, working with design agency BrandLords of 8 employees for their rebrand. Nook will have to choose the tiers the closest to 140+8=148, e.g. <200 employees at the moment of purchase, which will let room for their company to grow without them having to upgrade their license.