It is hard to distinguish between colonies of unicellular organism and multicellular organism as there is a continuum between both depending on how well integrated they cells are.
One of the simplest known seems to be: en.wikipedia.org/wiki/Trichoplax
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.
Does not appear to refer to any one specific phylogenetic level, it usually refers to either:
- Saccharomyces cerevisiae, the model eukaryote unicellular organism
- two phila of the fungus kingdom