1. “Employer” means:
(a) A person who employs a user; or
(b) Any other person who is contractually obligated to pay a user any earned but unpaid income.
2. The term does not include:
(a) A customer of an employer; or
(b) Any other person whose obligation to make a payment of salary, wages, compensation or other income to a user is not based on the provision of services by that user for or on behalf of such person.