It's both, but boss is the biggest contributor of the two by far. I've worked for few owners, they hate payroll. It's their biggest expense and that infuriates many of them. They despise paying anybody anything.
So, of course a huge amount pay the lowest wages possible, and a lot of them would own you as a slave if it was legal, no doubt. And they'd grumble about the cost of the gruel.
Government's fundamental job is keeping the general population from being enslaved by these people. It's what government is for.