1. In workers’ compensation, an employer includes any person or entity that engages the services of a person. It includes an individual employer, partnership, legal representative of a deceased employer, or a corporation. It also includes the state and every state agency, every country, every city, and all public and quasi-public corporations and agencies. 2. Under Medicare Secondary Payer guidelines, in addition to individuals (including self-employed persons) and organizations engaged in a trade or business, other entities exempt from income tax such as religious, charitable, and educational institutions. Included are the governments of the United States, the individual states, Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, the District of Columbia, and foreign governments.