Not the most elegant way, but you could just use if
statements to check when the threshold is reached to close one div
and open the next.
In your example, your array is numeric so we can use the index key
as a counter.
Read up about that on the smarty page here.
You can also use modulo to have just one simple if statement.
<div class="employers-box">
{foreach key=$counter item=$emp from=$employers}
{if $counter % 15 === 0}
<div id="employers-box-{$counter / 15}" class="employers">
{/if}
<div class="employer">
<div class="employerphoto"><img src="{$emp.photo}"></div>
<div class="employername"><a href="viewemplyer.php?employer={$emp.id}">{$emp.name}</a>
</div>
{if $counter % 15 === 0}
</div>
{/if}
{/foreach}
</div>