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Who's the Boss? Determining "Employer" Status

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Is it possible to hold an employee of a company responsible for damages  and penalties  in  a lawsuit  or audit because they hold "employer" status? Who's the boss anyway?

In the recently published Administrator's Interpretation Dr. David Weil, Department of Labor Administrator,  mentioned the definition of the word "employer". He quoted the Fair Labor Standards Act, or FLSA, defining an employer as "“any person acting directly or indirectly in the interest of an employer in relation to an employee,” 29 U.S.C. 203(d).

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