This code system http://terminology.hl7.org/CodeSystem/payeetype defines the following codes:

CodeDisplayDefinition
subscriber SubscriberThe subscriber (policy holder) will be reimbursed.
provider ProviderAny benefit payable will be paid to the provider (Assignment of Benefit).
other OtherAny benefit payable will be paid to a third party such as a guarantor.
<status value="draft"/> <experimental value="true"/> <date value="2023-02-25T11:07:30-07:00"/> <publisher value="Financial Management"/> <contact> <telecom> <system value="url"/> <value value="http://hl7.org/fhir"/> </telecom> </contact> <description value="This value set includes sample Payee Type codes."/> <copyright value="This is an example set."/> <caseSensitive value="true"/> <valueSet value="http://terminology.hl7.org/ValueSet/payeetype"/> <content value="complete"/> <concept> <code value="subscriber"/> <display value="Subscriber"/> <definition value="The subscriber (policy holder) will be reimbursed."/> </concept> <concept> <code value="provider"/> <display value="Provider"/> <definition value="Any benefit payable will be paid to the provider (Assignment of Benefit)."/> </concept> <concept> <code value="other"/> <display value="Other"/> <definition value="Any benefit payable will be paid to a third party such as a guarantor."/> </concept> </CodeSystem>