This code system http://terminology.hl7.org/CodeSystem/payeetype defines the following codes:
| Code | Display | Definition |
| subscriber | Subscriber | The subscriber (policy holder) will be reimbursed. |
| provider | Provider | Any benefit payable will be paid to the provider (Assignment of Benefit). |
| other | Other | Any benefit payable will be paid to a third party such as a guarantor. |