#employer  a person or firm that employs workers
  exclusion:  employee
  supertype:  thing_that_can_be_seen_as_a_function (pm)  leader
  subtype:  hirer__boss  a person responsible for hiring workers; "the boss hired three more men for the new job"
     subtype:  guvnor  (British slang) boss
     subtype:  old_man.hirer  (American slang) boss
  subtype:  master  directs the work of other
     subtype:  postmaster  the person in charge of a post office
        subtype:  postmistress  a woman postmaster
     subtype:  stationmaster__station_agent__stationagent  the person in charge of a railway station
  subtype:  mistress  a woman master who directs the work of others
     subtype:  chatelaine.mistress  the mistress of a chateau or large country house
  subtype:  padrone  an employer who exploits Italian immigrants in the U.S.
  subtype:  slave_driver.employer__slavedriver__simonlegree  a cruel employer who demands excessive work from the employees

No statement uses or specializes employer; click here to add one.