http://terminology.hl7.org/CodeSystem/payeetype|4.0.1

name
Claim Payee Type Codes
package
hl7.fhir.r4.examples@4.0.1
content
complete
experimental
true
status
draft

This value set includes sample Payee Type codes.

codedisplaydefinitionhierarchy
subscriberSubscriber
The subscriber (policy holder) will be reimbursed....
providerProvider
Any benefit payable will be paid to the provider (Assignment of Benefit)....
otherProvider
Any benefit payable will be paid to a third party such as a guarrantor....