Well,
with the usual approach to create PDFs and mail them, in the situation you are in - having reports - you just do two things:
1. Before REPORT FORM you SET PRINTER TO NAME "NameOfPDFPrinter", then report as usual
2. Knowing the output file you use eg the Outlook FAQ Code, which mainly is a few lines and send the pdf as mail attachment.
So this type of feature is a rather simple task in comparison to writing a payroll system with database design, data maintenance and reporting.
I trust you can do this. I agree with Mike in that the outset may determine what you can use. I can warn you about MAPI. If you want to sell the payroll system and not just use it as your companies self developed payroll system, MAPI seems to be the most standard conformant way to mail with any outset, but this API is a bit tricky and several OS and MAPI versions including the types of Simple MAPI vs Extended MAPI you need different ways of handling it in different situations.
One way out obviously is making certain supported Mail clients a requirement. You may find out what your customers are willing to use, eg either Outlook or a service like Gmail for business, You are very independent from external things, if you go the way of not automating a mail client but send the mail directly to a (configurable) Mail server, that means making your app a mail client itself. In that case the sent mails won't end in the sent mails folder of the users mail client. If that becomes a requirement you also have several ways out, eg exporting the mails your app sends in a standard format like MIME formatted files as EML. A royal discipline would be supporting Exchange so this will go into a companies accounting profile and not just any users own mail client profile.
Anyway, if you write a system in FoxPro, I don't think you'd want to compete with large payroll HR systems supporting MS Exchange, Novell Domino, Tobit David or others.
Bye, Olaf.