Every employee on the payroll master data, with today's contract (accountant role — this payload is personal data, so it is not a plain member read).

One row per employee, active and left alike (filter on status / employment_end yourself — no server-side filter, no paging): master data (employee_no, display_name, address, ahv_number, birthdate), the Quellensteuer election (qst_liable + canton/tariff), the salary iban, and current_contract — the contract valid today, which is where the wage and workload live (null when none is in force).

readiness lists what is still missing before this employee can be included in a payroll run — read it before creating one; empty means ready. Note ahv_pensioner_allowance_waived is genuinely three-state: null means no election is on record, which blocks the AHV/FAK declaration, and is NOT "not waived". Use GET …/employees/{employee_id} for children and the full contract history.