As used in this part, unless the context otherwise requires:
(1) “Commissioner” means the commissioner of labor and workforce development;
(2) “Employ” includes to suffer or permit to work;
(3) “Employee” means any individual employed by any employer within the state, including individuals employed by the state but not by its political subdivisions, but does not include any individual who is entitled to the equal pay provisions of the Fair Labor Standards Act of 1938, compiled in 29 U.S.C. § 201 et seq.;
(4) “Employer” includes any person acting in the interest of any employer, directly or indirectly, and includes the state but not its political subdivisions; and
(5) “Wage rate” means all compensation for employment, including payments in kind and amounts paid by employers for employee benefits as defined by the commissioner in regulations issued under this part.