Returns one Worker Report row per payee of the caller's account, with cursor-based pagination. With filter[includeDescendants]=true, also includes sub-accounts where the caller may run the Worker Report. pagination.totalSize is returned on the first page only. Each row nests the fields the Payee API (GET /payments/payees) also returns under payee, with the same names and rules; the payee's own identity is used only when the payee is linked and shares tax information. Tax identifiers are returned as taxIdentifiers with their last four only; an SSN's tinLastFour is returned only to callers with Admin authority on the row's account. Account impersonation follows the session's bound subtree authority.