Which of the following must be included in the full payment submission regarding employee status?

The correct response highlights the necessity to report details about employees who have either started or left employment. This requirement is crucial because it ensures that the tax authorities have accurate and up-to-date information concerning individuals employed by the business. This information is integral for a variety of reasons, including calculating income tax liabilities, ensuring compliance with national insurance contributions, and facilitating the correct processing of employees’ tax codes.

By keeping track of both new hires and those who have left, businesses support the ongoing accuracy of payroll systems and maintain compliance with employment regulations. This comprehensive reporting allows for proper adjustment of tax calculations and ensures that employees receive the correct entitlements, including any final payments due upon their exit from the company.

The other options imply a limited scope of reporting which would not satisfy the requirement for comprehensive employee status updates necessary for accurate tax and payroll administration. Whether an employee is new, terminated, or part-time is not as critical as having a complete record of employment status changes, hence the need to include all relevant details regarding employee movement within the company.