I can see that there are mainly two types of answerws:
(i) Guest-host relationship
(ii) Employee-employer relationship
Both interpretations can be acceptible, but it depends on the occasion you are using it. The latter would definetly be a much more common case, especially used in day to day office conversations.
Good Luck!!!
參考: Learn how to use the right phrases at the right time, don't just know how to say them.