payer
noun [ C ]
uk/ˈpeɪər/ us FINANCE
a person or an organization that pays or has to pay something:
licence/mortgage/tax payer All 26 million basic-rate income tax payers will benefit next year from a 1% cut in the tax rate.
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payee
a good/bad/late payer
used to say if a person or organization usually pays their invoices, debts, etc., and if they pay them on time or late:
Some service providers will consider applications even if you are listed as a bad payer.