Which term describes a financial report listing employees and amounts to be paid?

The term that describes a financial report listing employees and amounts to be paid is payroll. Payroll encompasses the total amount of compensation a business needs to pay its employees for a specific period. This report typically includes critical information such as employee names, hours worked, wage rates, and deductions for taxes and benefits, allowing for the accurate calculation of net pay for each employee.

A payroll function is essential for ensuring that employees are compensated fairly and on time, and it also serves as a basis for tax reporting and compliance with labor laws. By maintaining a clear and organized payroll system, businesses can effectively manage their workforce expenses and adhere to legal requirements regarding employee compensation.