Are the Governing Body members of the WTB&TS employers ?
The Watchtower organization and it's adoring followers have been giving cagey answers to that question for a long, long time and probably for many and varied reasons.
So, for instance, when asked on his WWII draft registration card his employer's name and address, Fredrick Franz answered with "Administrator of the Gospel under direction of Watch Tower Bible & Tract Society."
The most direct written statement from a high ranking Watchtower corporate officer admitting an employer/employee relationship exists within the Watchtower structure is found in a letter dated December 17, 1943 and signed by then Watchtower President Nathan Homer Knorr. In this letter to the US Secretary of State Knorr wrote in his capacity as President and "as employer". This is a very rare instance of Watchtower admitting a status of employer in writing.
Just to finish the Knorr story, in a separate letter also dated December 17, 1943 Knorr wrote to the US Secretary of State on behalf of his private secretary, Milton George Henschel. He attached a copy of his letter written "as employer" in order to secure a passport for his secretary.
So in this instance (dated I know!) we have a corporate officer writing in their official capacity and declaring themselves "employer" and in tandem we have another letter making request for a secretary of the corporation as that secretary's employer.
Though dated, this might be the only known instance of Watchtower admitting in writing an employer/employee relationship between itself and staff.