Which of the following is included in a Full Payment Submission?

A Full Payment Submission (FPS) is a critical component of the UK payroll process, primarily used to report payroll information to HM Revenue and Customs (HMRC). This submission must include the details of all payments made to employees within a specific pay period.

The correct answer emphasizes the importance of reporting amounts paid to employees. Including these amounts allows HMRC to track and ensure that accurate taxes and national insurance contributions are being calculated and paid. It reflects the actual salaries and wages given to employees during that pay period, which is essential for compliance with tax regulations.

In contrast, the other options mentioned do not fall under the specific requirements of a Full Payment Submission. Future salary projections are not relevant for the FPS, as it deals with actual payments made rather than forecasts. Employee benefits packages may be part of an employee's overall compensation but are not separately reported in the FPS; instead, the monetary salary is the focus. Lastly, company financial statements are comprehensive documents that encapsulate a company’s overall financial health and are not part of the individual payroll submissions made to HMRC.

Understanding these distinctions helps clarify the necessary components of payroll submissions and ensures compliance with tax reporting requirements.