Payer
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Payer
The person making a payment to a payee.
Payer
A person or institution that makes a payment. In ordinary transactions, the buyer is the payer, though a third party may be the payer in some circumstances. In bonds and loans, the issuer or borrower is the payer to the bondholder or lender. In equities, a publicly-traded company is the payer of dividends. See also: Payee.