17 people or more: Basecamp. Its flat plans ($25, $59, $99 a month — no per-user fees) undercut every per-seat total at this size; which plan depends on how many active projects you run.
In between — 5 to 16 people — the answer hinges on your active-project count: at 3 or fewer projects Basecamp Freelancer ($25 flat) already wins; with more projects Trello keeps winning until the next flat plan catches up. The object below shows exactly where, and on which published bound.