Hello, I'd like to help you with your question.
Whenever you are employed by a friend, it can be very difficult to separate those lines of what to say and do while you are at work. After all, this person pays you to do a job but you are also familiar enough with each other that the usually boundaries of work relationships are not there.
However, your friend seems to have blended his personal issues with his work and that is never good. It can make him lose respect with his workers as it already has with you and it can hurt his business as well. If he is distracted by his personal issues he will not be giving his best to his business.
While it is distressing to see your friend having these problems you also need to be able to work and to not be drawn into his life at this point. Because of that, it is probably a good idea to allow your friend to be responsible for his own behavior. If that means other employees see what is on his computer, that is what happens. The issue with covering for him or letting him know when his porn or escort sites are visible is that he gets to avoid the consequences of his behavior. And that will prevent him from seeing what he is doing as an issue. But if employees begin to quit or are bothered by what he is doing and he hears about it, it may trigger him to finally deal with his issues. It also leaves you out of the caregiver role which only adds stress
to your life. Also I suspect that is he is fully aware of what he is doing and the potential consequences. He may just be choosing not to deal with it.
You are right that if your friend wanted help he could go. If he can afford escorts, which are not cheap, he could afford counseling. I suspect that your friend is choosing to avoid therapy because he does not see an issue with how he is acting.
If you feel you want to talk to someone about what is going on with your friend, there are many options for low cost therapy. Here is a site to help you:
I hope this has helped you,