Question: What constitutes a payment to an employee?
Answer: Hourly wages, Salaried Wages, Reimbursements, Tips, Stipends, Allowances - essentially any payment made to the employee.
Question: What deductions/contributions need to be included in the report?
Answer: We need to know about ALL deductions or contributions. Deductions and contributions affect taxes differently, so we need to know the amounts for all of them. This includes health insurance, dental insurance, AD&D, Life Insurance, Child Support Deductions, etc.