How to create main account with unique code for other sub account to handle

I am Creating a app for owner and his employer so I want there wages to record for that I want two types of account owner account which can be more than one and other employer account which will also be more than one.
I also want a unique code for the owner which will specify the employer’s boss.
His wages will only be seen by that unique code owner only
Info can only be updated by owner
Please Help me…