Businesses generally get a break for the first few years. that is why they have accountants!
What happens is that the business does have to pay social security and retirement benefits into the gov. coffers, no matter what. It also has to file every month income tax for those employees making over the minimum, or a report on those that make monthly salaries. Even if they are not taxable (- RD$23,000 or so, I think).
While the business probably won't have to pay taxes, there are a lot of new rules i don't know about, so do see an accountant..
HB
I would refer that question, MommC, to an accountant...but my gut feeling is "only if they catch you!!"