One of the simplest known seems to be: https://en.wikipedia.org/wiki/Trichoplax
https://www.u-tokyo.ac.jp/focus/en/articles/a_00220.html "The simplest multicellular organism unveiled" from 2013 mentions Tetrabaena socialis.
Then of course: Caenorhabditis elegans is a relatively simple and widely studied model organism.
- https://youtu.be/1v6cgSkiHik?t=513 mentions that it is now believed that multicellularity evolved separately on plants, fungi and animals.
- https://youtu.be/1v6cgSkiHik?t=668 describes how unicellular organism choanoflagellates form colonies, and how animals are characterized by certain key types of cellular interaction: adhesion, communication, regulation (cell differentiation) and extra cellular matrix production
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