Jurisdiction: United States United States

A person or entity, including an agent or anyone acting directly or indirectly in this interest, who engages the services or labor of an employee for wages or other remuneration to perform work in the United States. The term employer includes agricultural recruiters and referrers for a fee. In the case of an independent contractor or contract labor or services, the term employer means the independent contractor or contractor and not the person or entity using the contract labor.

Source: USCIS Glossary, U.S. Citizenship and Immigration Services