I've been working to restart my game coding company, but I know I'm no Eric Barone (sole creator of Stardew Valley), therefore I'm going to need skilled people to work with me. People I talk with are eager, but they know nothing as to what they can bring to a game company. Therefore, the plan is to write up each standard job positions, what they do, and what they need to know to start at entry level.
Although ... I honestly don't know it all. Is there a reference for a small game company? Has there been a one page/paragraph description for each game development piece? I'm planning to be a small game developer while having fun making games and keeping them simple.
If you have no income it actually an illusion/delusion to hire anyone.
What you can do is hire freelancer for a certain project where you are convinced that it will generate income. What you need to avoid is generating debts.
Maybe you can ask students at a college nearby to do some art for you. I can only recommend to start as small as possible.
When your company is up and running you will actually know what people you need to continue.
Another thing to consider is hiring people on a contingency basis, a share of the possible profits instead of a steady paycheck. Unpaid internship, so to speak.
Freshly minted programmers using your project as a bullet point in their resume.