Anyone who employs one or more persons is an employer. There are two possibilities:

1. You are establish in Sint Maarten  and your employees work for you in Sint Maarten;
2. You are establish in Sint Maarten and your employees work for you outside of Sint Maarten.

An employer can be:

1. a natural person
2. (individual), or a legal person, e.g. a corporation (N.V.).