In case a fiduciary, agent or other person has the control, receipt, custody or disposal of, or pays the compensation of an employe or a group of employes, employed by one or more employers, the department is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this article as the department may by regulation prescribe. Except as may be otherwise prescribed by the department, all provisions of this article which are applicable to an employer shall be applicable to a fiduciary, agent or other person.
72 P.S. § 7322