The best replacement for payee is payor.

The best alternatives to payee are rated as following:
★★★★★  payor
★★★★  additional insured
★★★  payer
★★  mortgagee
★  lienholder
★  loss payee
★  promisor
★  payor definition
★  payer definition
★  lender loss payee
  beneficiary
  conservator
  remitter
  payable
  loss payable
  subject to backup withholding
  biller
  obligee
  backup withholding
  mortgagee clause
  lenders loss payee
  bearer cheque

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Google Trends

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payee
payor
additional insured