Can you have 2 users with Simple Start?

No. QBO Simple Start is only for one user and one QBO account is for one company file. You may consider using QB Desktop with a non subscription license to lower your cost to manage multiple company files.

I'll share some information about QuickBooks Online (QBO) Simple Start, 2461.

The QBO Simple Start subscription is for one user only. However, if you need to have two-three users in your account, you can upgrade your plan to QBO Essentials. 

Refer to this link for detailed steps to upgrade from Simple Start to Essentials: Upgrade or downgrade your QuickBooks Online edition.

Moreover, here's an article to help you create and manage bank deposits: Record and make bank deposits in QuickBooks Online.

I'm still all ears if you have further questions about your QBO Simple Start subscription. Hit reply, and I'll get back to you. Have a nice day!