The best replacement for payer is payee.

The best alternatives to payer are rated as following:
★★★★★  payee
★★★★  payor
★★  public option
★★  provider
★  taxpayer
★  socialized medicine
★  pbm
★  obamacare
★  individual mandate
★  provider healthcare
  universal health care
  payor spelling
  payor definition
  multi payer
  mandate
  universal healthcare

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No companions for payer have been suggested so far.
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Google Trends

Scale is based on the average worldwide traffic of payer in all years. Click on graph for more.
payer
payee
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