A simple subject is a noun or a pronoun.
A complete subject can be a noun, a pronoun, a noun phrase, or a noun clause.
Examples:
Bob washed the car today.
- The noun 'Bob' is the simple subject.
- The noun 'Bob' is the complete subject.
My brother Bob washed the car today.
- The noun 'Bob' is the simple subject.
- The noun phrase 'my brother Bob' is the complete subject.
Bob and Bill washed the car today.
- The noun phrase 'Bob and Bill' is a compound simple subject.
- The noun phrase 'Bob and Bill' is the complete subject.
My brothers Bob and Bill washed the car today.
- The noun phrase 'Bob and Bill' is a compound simple subject.
- The noun phrase 'my brothers Bob and Bill' is the complete subject.
They washed the car today.
- The pronoun 'they' is the simple subject.
- The pronoun 'they' is the complete subject.
What she wants is her car washed.
- The pronoun 'what' is the simple subject.
- The relative clause 'what she wants' is the complete subject.