“Employer” includes all of the following:
(a) A person for whom an individual performs services as an employee, as defined in Section 706.011 of the Code of Civil Procedure.
(b) The United States government and any public entity as defined in Section 811.2 of the Government Code.
(c) Any person or entity paying earnings as defined under Section 5206.
(Enacted by Stats. 1992, Ch. 162, Sec. 10. Operative January 1, 1994.)