TDS on Salaries – Section 192- Procedure to deduct TDS – Compliance with Income Tax Act and rules there under

Under Section 192, the employer is required to deduct Tax at Source while making the payment of salary during financial year to the employees, at the rate of applicable to the individuals. For deduction of Tax at source (TDS), the tax has to be calculated according to slab wise rate. The applicable slab wise rate for deduction of tax at source will be notified through the Finance Act.

Applicable rate of Tax on income chargeable under the head “Salaries” for the Financial year 2019-20 (i.e., Assessment Year 2020-21) is as follows:

Sl.No. Total Income Rate of Tax
1. Where the total income does not exceed Rs. 2,50,000/- NIL
2. Where the total income exceeds Rs. 2,50,000 but does not exceed Rs. 5,00,000/- 5% of the amount by which the total income exceeds Rs. 2,50,000/-
3. Where the total income exceeds Rs. 5,00,000/- but does not exceeds Rs. 10,00,000/-. Rs. 12,500/- + 20% of the amount by which the total income exceeds Rs. 5,00,000/-.
4. Where the total income exceeds Rs. 10,00,000/-. Rs. 1,12,500/- + 30% of the amount by which the total income exceeds Rs. 10,00,000/-

TDS should be deducted at applicable rates as above along with surcharge and Education Cess.

Surcharge at 10% of income tax, where total income exceeds INR 50 lakh up to INR 1 crore. 15% of income tax, where the total income exceeds INR 1 crore up to INR 2 crore. 25% of income tax, where total income exceeds Rs 2 crore upto Rs 5 crore and 37% of income tax, where total income exceeds Rs 5 crore.

Health and Education Cess at the rate of 4% (without any limit in taxable income) on income tax plus surcharge will be levied.

TDS on Salaries

Every person who is paying salary has to comply with the provisions of the Income tax Act and the rules made there under. The following are the steps / Points that may be followed in complying with the same:

1. Declaration from Employees:

Take a declaration from the employees with regard to their savings, investments or sums qualified for deduction or exemption under salaries.

Points to be considered by the employer at the time of taking declarations from employees for TDS purpose:

a. Salary from more than one employer:

  • Section 192(2) deals with situations where an individual is working under more than one employer or has changed from one employer to another.
  • In Such circumstances it provides for deduction of tax at source by such employer (as the taxpayer may choose) from the aggregate salary of the employee who is or has been in receipt of salary from more than one employer.
  • The employee is now required to furnish to the present/chosen employer details of the income under the head “Salaries” due or received from the former/other employer and also tax deducted at source therefrom, in writing and duly verified by him and by the former/other employer
  • The present/ chosen employer will be required to deduct tax at source on the aggregate amount of salary (including salary received from the former or other employer).

b. Income under any other Heads:

  • Section 192(2B) enables a taxpayer to furnish particulars of income under any head other than “Salaries”. If the employee furnishes the details of any other income, then the same need to be considered at the time of deduction of TDS under salaries.
  • The employer shall not consider any other loss other than the loss under the head “income from house property” received by the assessee for the same financial year and of any tax deducted at source thereon.
  • Employee has to declare if he has gained any other income should be intimated to employee through declaration form.

2. Calculation of Taxable Salary:

Calculate the taxable salary by giving the effect of the following:

A. Allowable Exemptions under Salaries:

i. House Rent allowance:

If the employee is receiving the House Rent allowance (HRA) and paying the Rent, then least of the following amount is to be allowed as exemption under HRA.

a) HRA Received XXX
b) 40% of salary (50% if house is situated at Mumbai, Kolkata, Delhi or Chennai).

Note: Salary = Basic+ Dearness Allowance + Commission based on fixed % of turnover.

c) Rent Paid

Less: 10% of Basic plus DA if it is part of retirement proceedings.






The lower of the above three will be allowable as exemption from HRA allowance.

Note: The Employer has to take the lease deed / rental agreement or rent paid receipt from the employee for giving the above exemption.

ii. Uniform Allowance:

When the employee is receiving the uniform allowance to meet the terms and conditions of the working culture, then the actual allowance amount or expenditure incurred on buying of the Uniform whichever is lower is exempted.

The above allowances are illustrative only. The allowances would be based on the HR policy on providing the allowances to the employees as part of salary and the exemption would be based on the provisions of the Income Tax Act and the rules made there under.

B. Deduction under Section 24(a) for Self occupied House Property

Interest on Housing Loan: Section 24(b) of the Act allows deduction from income from house property on interest on borrowed capital as under:-

  • The deduction is allowed only in case of house property which is owned and in the occupation of the employee for his own residence.
  • However, if it is not actually occupied by the employee in view of his place of the employment being at other place, his residence in that other place should not be in a building belonging to him
  • The quantum of deduction allowed as per table below:
Sl.No. Purpose of Borrowing Capital Date of Borrowing Capital Maximum Deduction Allowable
1 Repair or renewal or reconstruction of the house Any time Rs. 30,000/-
2 Acquisition or construction of the house Before 01.04.1999 Rs. 30,000/-
3 Acquisition or construction of the house On or after 01.04.1999 Rs. 2,00,000/-
  • The house so acquired or constructed should be completed within3 years from the end of the Fin.year in which the capital was borrowed. Hence it is necessary to acquire completion certificate of the house property against which deduction is claimed either from the builder or through self-declaration from the employee.
  • Further any prior period interest for the fin.years, up to the fin.year in which the property was acquired and constructed shall be deducted in equal installments for the fin.year in which it was completed and subsequent four fin.years.
  • The employee has to furnish to the Employer a certificate from the person to whom any interest is payable on the borrowed capital specifying the amount of interest payable. In case a new loan is taken to repay the earlier loan, then the certificate should also show the comprehensive picture of Principal and Interest of the loan so repaid.

3. Calculation of Tax deducted at Source:

After calculating the Taxable Salary as mentioned in previous steps, give the allowable deduction as given below:

Allowable Deductions under Sec. 80C to 80 U:

1. Deduction u/s 80C:

By investment in following tax saving schemes upto a maximum limit of Rs.1,50,000/- an individual can save taxes

  • PPF (Public Provident Fund)
  • EPF (Employees’ Provident Fund)
  • Five year Bank or Post office Tax saving Deposits
  • NSC (National Savings Certificates)
  • ELSS Mutual Funds (Equity Linked Saving Schemes)
  • Kid’s Tuition Fees
  • SCSS (Post office Senior Citizen Savings Scheme)
  • Principal repayment of Home Loan
  • NPS (National Pension System)
  • Life Insurance Premium (Read : ‘Best Term insurance plans‘)
  • Sukanya Samriddhi Account Deposit Scheme

2. 80CCC: Contribution to Pension Fund:

The deduction under Sec.80CCC towards amount paid or deposited to keep in force a contract for any annuity plan of LIC of India or any other insurer for receiving pension from the fund. The amount deposited or Rs.1,00,000 whichever is lowers is deductible. [subject to the maximum deduction under 80CCC and 80CCCD(1) Rs.1,50,000.].

3. 80CCD: Contribution to National Pension System:

The deduction under Sec.80CCD available to only An individual employed by the Central Government on or after 1.1.2004 or any other employer as well as self employed Individual who has paid or deposited any amount in his account under a notified pension scheme .

The deduction available, in case of a salaried individual, deduction of own contribution under section 80CCD(1) is restricted to 10% of his salary. In any other case, deduction under section 80CCD(1) is restricted to 10% of gross total income. Further, the deduction under section 80CCD(1) cannot exceed Rs. 1 lakh.

The entire employer’s contribution would be included in the salary of the employee. The deduction of employer’s contribution under section 80CCD(2) would be restricted to 10% of salary. However, the limit of Rs.1 lakh under section 80CCD(1) and Rs.1.50 lakh under section 80CCE does not apply to deduction under section 80CCD(2 ).

4. Deduction u/s 80D:

  • In case of the individual, Rs. 25,000 for himself and his family
  • If individual or spouse is 60 years old or more the deduction available is Rs 50,000
  • An additional deduction for insurance of parents (father or mother or both, whether dependent or not) is available to the extent of Rs. 25,000 if less than 60 years old and Rs 50,000 if parents are 60 years old or more.
  • For uninsured super senior citizens (80 years old or more) medical expenditure incurred up to Rs 50,000 shall be allowed
  • A deduction of Rs. 5000 will be allowed under this section for payment of preventive health check-up of either the individual himself or his family members which includes spouse, parents and dependent children.This deduction is NOT in addition to the deduction of Rs.25000/50000 stated above, but is included in the above deduction

5. Sec.80DD: Maintenance including medical treatment of a dependent disabled:

You can claim up to Rs 75,000 for spending on medical treatments of your dependents (spouse, parents, kids or siblings) who have 40% disability. The tax deduction limit of upto Rs 1.25 lakh in case of severe disability (i.e. disability of 80% or above) can be availed.

To claim this deduction, you have to submit Form no 10-IA.

6. Sec.80DDB: Deduction for medical treatment of specified diseases or ailments:

Amount paid for specified diseases or ailment as prescribed under Rule DD of the Income Tax Rules. The deduction available to Individual for himself or his dependent spouse, children, parents, brothers or sisters. In the case of HUF, any member of his family

The deduction available is actual sum paid or Rs.40,000 (Rs.60,000, if the payment is for medical treatment of a senior citizen. Rs.80,000, if the payment is for medical treatment of a super senior citizen – resident who is at least 80 years of age at any time during the previous year), whichever is less, minus the amount reimbursed from the insurance company or the employer. Any amount incurred for the medical treatment, training and rehabilitation of a dependent disabled

7. Sec.80E: Deduction in respect of Interest on Loan taken for higher studies:

Interest on loan should be taken from any financial institution or approved charitable institution. Such loan is taken for pursuing his higher education or higher education of his or her relative i.e., spouse or children of the individual.

The deduction is available for interest payment in the initial assessment year (year of commencement of interest payment) and seven assessment years immediately succeeding the initial assessment year or until the interest is paid in full by the assessee, whichever is earlier.

8. Section 80TTA:

This deduction in respect of interest on deposits in the savings which is available for Resident Individual or HUF (other than those assessee who has covered in Section 80TTB) and Maximum deduction of Rs. 10,000/- will be allowed under this section

9. Section 80TTB:

This deduction in respect of interest on deposits in case of senior citizens (a resident individual who is of the age of sixty years or more at any time during the relevant previous year) and Maximum deduction of Rs. 50,000/- will be allowed under this section

4. Arriving of Total Income:

After giving the deduction under Section 80C to 80U from the taxable salary, then arrived amount would be treated as Total Income on which the TDS need to be deducted.

5. Calculation of Tax:

After giving the deduction under Section 80C to 80U, as mentioned above, calculate the tax according to slab wise.

6. Deduction of TDS from Salaries:

The TDS as calculated according to the previous steps, deduct the TDS by calculating average for 12 months, then deduct TDS on monthly basis. If short deduct in the previous months, the balance need to be deducted from available months.

7. Obtain Confirmations / Proofs for investments or Savings:

The employer has to obtain the proofs for the savings or investments made by the employee. If the employee has not submitted or not invested as given in his declaration, then calculate the Tax assuming the employee has not invested or done any savings and accordingly deduct the balance TDS from his salary before the payment of Salary.

8. Depositing of TDS deducted:

The employer has deposit the TDS which was deducted from the Salaries. The due date for the same are, for the month of April to Feb of the Financial year the due date is 7th of the subsequent month in which the TDS was deducted.

9. Filing of E-TDS Returns:

The Employer has to file the E-TDS return in Form-24Q for each quarter. The following are the due dates for filing of the online E-TDS returns.

April to June 15TH JULY
July to September 15th OCTOBER
October to December 15th JANUARY
January to March 15th MAY

10. Issue of Form-16 to the Employees:

The Employer has to issue the Form-16 along with Form – 12BA to the respective employees on or before 31st May (after ending of the financial year).

(Republished with Amendments)

Author Bio

Qualification: CA in Practice
Company: B Narsing Rao & Co.
Location: Hyderabad, Telangana, IN
Member Since: 27 Apr 2020 | Total Posts: 1

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More Under Income Tax


  1. Yash says:

    I have estimated salary income in year 2021-2022 is RS 1350000
    also I have capital gain of RS 400000
    then how employer deduct TDS on my income.
    please advise

  2. Anandarengarajan says:

    Dear experts,

    If am getting monthly 50000rs as a consolidated pay from an employer. How much TDS deduct from my pay.kindly clarify

    1. C Maheshwar Reddy says:

      Do you have any savings like payment of health insurance, life insurance, etc. The tax to be deducted based on these facts

  3. Hetalkumar shah says:

    I am currently working with the company under NCLT, hence the Resolution professional is managing the show. He is paying partial salaries and showing balance salaries in CIRP cost. However he has deposited applicable tds against 100% value of salaries recently for the last financial year. Which I have noticed from 26AS. When I have received only partial salaries how I can file the return on 100% amount. Please suggest. I understand Form 16 will also show the similar data.

  4. S K Ghosh says:

    My monthly gross salary is 42000, in hand 40000/- after deducting 1800/- for PF and 200/- for P.Tax. I have Tax savings of PPF = 500/-, child fees 14640/- and PF=21600/-. With this there is no tax payable. But company paid Bonus of 2018-19 in this year 80000/- and for 2019-20= 90000/- this year which create a total TDS of 22827/- and they are going to deduct this month and next month only. From my 40000/- salary if 12000/- deducted how can I survive. My question is it possible that company would have deducted my TDS through out the year in installment?

  5. Dr Sonopant Joshi says:

    I am working in college affiliated to university, Institute is not allowing to declare the investments as they are saying portal was open only in April and now it is closed so they are deducting income tax without considering my proposed investment. how to solve this problem

  6. P N PLAZA says:

    In Assessment yr 2019-’20 u/s 92B from salary an average of Rs.5000/- is deducting monthly, this whether we need to show the break up (Rs.5000/103*100) while making online payment as basic + education cess 3%? pl advice


    Is it mandatory for the employer to deduct TDS
    on monthly basis or optionally the yearly tax liability can be deducted at the end of the year.

  8. ATUL MISHRA says:

    SO ANNUALY SALARY IS 52000*12=624000/-
    2.5 LACS -5 LAC = 5%
    5 LACS -10 LACS = 20%
    ABOVE 10 LACS = 30%
    SO TAX IS 2.5 LACKS =0
    2.5 LACS -5 LAC = (250000*5%=12500)
    5 LACS -10 LACS = (124000*20%= 24800)
    TOTAL (0+12500+24800)= 37300/-
    SO 37300*3%=1119/-
    TOTAL TDS ANNUALY = (37300+1119=38419)
    MONTHLY DEDUSTION = (38419/12=3202/-)

  9. R RAVI says:

    Namaskars. I have taken VR from a nationalised Bank and got all my retiral benefits in 2013 itself. Now that I am working for a Benefit Fund Ltd from April, 2017. I am 53 years old. I shall be paid monthly salary of Rs.24,000/-. They are deducting Rs.2,400/- p.m as TDS under Sec 194/C TDS under Contract (10%), if I do not furnish my ‘other income’. Is it justified? Anyway, I am filing IT returns and going to furnish all details as per Form 16 to be obtained from the Fund Company. For 12 months the salary will be around Rs.290,000/-. Kindly clarify.

  10. Akshay says:


  11. Bhargav says:

    For one of employee, Total Tax amount for the FY 2015-16 is Rs 25000 ( arrived after all deduction)

    Now calculate Average tax= 25000/12=2083.33 Rs per month has to be deducted.

    but the employer has made the payment of whole TDS of Rs 25000 at the end of the year i.e. March 2016.

    So here interest on late payment is applicable ???

    Or any other remedy available to avoid interest.
    for salaried person.

  12. shailesh sadanand magi says:

    sir…mai medical assistance hoo.mera payment 12000/-par m hai to mera TDS 10% cut hota her month.aur dusaro ka 2% TDS cut hota aisa kyui?

  13. surinder sharma says:

    I am running a ngo doing some govt project and 100% collection from govt. is transferred to employees as remuneration. now govt deduct tds with the name of ngo. and accordingly employees get amount after tds. can ngo issue tds certificate to their employees and can employees get the benefit of tds ?

  14. Prashant Mandawkar says:

    My salary is 25000 per month deduct the 1400RS and in hand salery is RS 23600 per month I’m eligible for the TDS are not pls replay me.

  15. varsuka says:

    Dear Sir,

    Our company directors salary is Rs.50000. per month from april-16 to october 2016

    1.How to calculate TDS for this period. What is the interest and penalty we have to pay.

    2.Directors salary comes under 192B

    Please guide.

    Thank you

  16. anil Chauhan says:

    Dear Sir,

    My salary is 30190 in hand . my tDS yrly is 36228 .and i have submitted proof more than the tDS amount for Fy 2015-16 . will i get the form 16 & 12B or12A ..


  17. abha jain says:

    sir employee has given details of other income and TDS thereon. we have deducted TDS being the balance tax payable, i.e after adjusting TDS from other income from total tax liability). However we have recd a demand notice for short deduction of TDS. pls guide how to resolve.

  18. Vishal Agate says:

    Is the Employer required under Law to verify the authenticity of the proofs submitted by the Employees ? What is the Employer’s liability if he deducts wrong TDS based on false proofs submitted by the Employee ?

    Thank You

  19. palak says:

    Suppose A Employee Has A Net Salary (Take Home) Of Rs. 28800/-. Is There Any TDS Deduction Applicable On This Take Home. If Yes !! Then How Much Should Be Deducted? and TDS will deducted on monthly or yearly.

  20. Pawan Verma says:

    Dear sir /Mam

    mear salary 50000 per month hai aur year ke 50000*12=600000 hai
    aur insuance 100000 hai too katena tds disposed kar na hai pls sir vo bata ho

    Pawan Verma

  21. santosh kumar says:

    पया मुझे यह बताने का कस्ट करें कि नियोक्ता द्वारा NPS में जमा करवाया गया 10% का contribution, डेढ़ लाख की लिमिट से ऊपर चला जाता है तो क्या यह टैक्स के दायरे में आएगा. मेरी LIC और 10% employee share को जोड़ने पर सेविंग लिमिट डेढ़ लाख आ रही है. अब क्या 10% NPS Employer Share Tax के दायरे में आएगा ? कृपया बताने का कस्ट करें.
    धन्यवाद सहित –

  22. Sushma says:

    Suppose A Employee Has A Net Salary (Take Home) Of Rs. 43000/-. Is There Any TDS Deduction Applicable On This Take Home. If Yes !! Then How Much Should Be Deducted?
    and TDS will deducted on monthly or yearly.

    please send me a calculation detail

  23. Rajnish says:

    Hi sir
    My salary is 5lacks 59 thousands.
    I have given details like
    Lic 5257/- yearly
    Lic 1878/ monthly
    Education loan EMI 10000/ month
    Hiuse rent 12000/

    Now i want to know after given all documents . How much amount would be deducted as Tds.
    Plz revert

  24. Mahender Sharma says:

    This is highly helful the undestand the standred deduction for TDS calculation .

    We also here by requset please suggest an excel format as per standred deduction for tds deduct in salary.

  25. Satish says:


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    Trademark and Patent

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    · Monthly Filing : VAT

    · Quarterly : E-TDS Returns

    · Half-Yearly Filing : Service Tax

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  26. amit kumar says:

    sir,i am student of management my father is government teacher and total income is my father of 5100000:00 and 67000 thousands pay in lic i want to tax rebate in higher education case because annul fees of my tuition fees is 150000:00 so please help me how are the rebate in higher education case.

  27. chinnabanala says:

    dear sir

    i am chinna banala i have doubts in how to pay company tds just give me a procedure for the tds what require and how to cut tds how to pay the govt i am waiting for amswers i think it a very simple problem thank you


  28. Jitesh says:


    what happens when the employer has deducted excess tax (cumulative of 12 months – in this case 10 months) while paying the salary and the form 16 reads lesser tax paid to the IT department……

    can anybody help me with this please…….

    Jitesh S Jain
    +91 99402 66996

  29. rohit says:

    one employee salary 30000pm financial year 2014-15 that how to tds deducted by employer salary 300000*12= 360000 monthly tds amount deducted to employee so tds deduct slabe rate or averag rate

  30. Nagaraj T V says:

    you have not yet responded to mt comments dated 01-05-2014

    why not responded

    section 192 of income tax is blindly followed
    everyone should know ‘income’ and income in the hands of assessee.
    you forum members should rise and solve this issue
    why do you blindly accept section 192?

    why you have not responded

    is my issue beyond your domain

  31. vamsidhar krishna says:

    Though the information available is useful. The uploading dates for Govt. TDS is 31st July, 31st October, 31st January and 15th May for I, II, III and IV quarters respectively and for non govt. the dates as shown above are correct.

  32. Bhimsen Rajpurohith says:

    This is highly informative & helpful.

    Furhter, I shall be highly grateful to you sir if you could explain with an example of
    computation of income tax both less than 5.00lacs & more than 5.00lacs

  33. nagaraj t v says:


    I give you a challenging problem to you, the experts.

    I rised this issue with Director of Public Grievances New Delhi.
    My grievance is still with Chief Commissioner of Income Tax Bangalore.
    Result is zero.
    Can you take this as a challenging issue and ensure justice to me.
    I want result in the form of reimbursement from SBI and ITD.

    The problem:

    Under section 192 tax deductor SBI has deducted Rs.381/- from my pension
    amount of Rs.22000/- (apprx.)

    The question is: My liability to pay income tax is after – I repeat –
    only after my cumulative pension crosses threshold limit of Rs.2,00,000/-.
    Every one knows this well. Then SBI deducts tax Rs.381/- under section 192
    of Income Tax when the income in my hands as assessee is only Rs.22000/-
    in April 2013 pension.
    Why everyone blindly implements section 192 and harass pensioners.

    I appreciate well reasoned expert splution. Not evasive answers.

    There is lot of difference between: Income and Income in the hands of the assessee.

    Why should I suffer for the ignorance of SBI, the tax deductor.

    Since several months, I am waiting for due reply from Commissioner of Income Tax Bangalore. There is no reply on this issue. Even SBI refuses to refund?

    How to protect my interest against the ignorance and domination of SBI
    in blindly following section 192 of I T Act. Respond.

    My pen No.ABTPN 5713D. My identification no. with SBI: P.F.No. 1883070.

    You experts, can you solve this issue?

    respond to :[email protected]

  34. nagaraj t v says:

    clarify the following:

    Excess tax deliberately and negligently deducted by SBI Shivapura
    My PAN No.ABTPN.5713D A-Y 2008-09 Excess I.T Rs.12061/-
    How to punish the negligence of tax deductor? SBI management refuses to reimburse. Any constitutional provision to deal with it?
    There is lack of due diligence by tax deductor. How to protect my interest?

    Don’t suggest me this : Get reimbursement from ITD.

    Any forum for this. Will IBA help? IT Ombudsman refuses to move against SBI
    on this issue. Is SBI above I T Ombudsman?


  35. sudhir chintawar says:

    The article is informative and useful to individual tax payers for filing IT returns for A.Y.2014-15 and the tax deductors paying salary. It would have been more useful for tax deductors if the information would have been available at the beginning of the F.Y. 2013-14.

  36. Vikas Gupta says:

    Dear Sir,
    Pleased to write you. Since my job profile is to compute taxability of employees of the company & to deposit the required TDS timely, I’ve read this article and found some doubts regarding medical allowance exemption & deduction u/s 80CCG.

    To my mind medical allowance is fully taxable however medical reimbursement facility, if given by employer is exempted upto Rs. 15000/- pa provided medical bills should be produced by employee to get this benefit.

    Also, as per updated notification of income tax,1961, gross income limit has been extended to Rs. 12 lakhs i.e. employees earning Rs. 12 lakhs or less can invest their money u/s 80CCG.

    Kindly reconfirm the above & reply me if I am wrong so that I may assure that I’ve made correct calculations of TDS of employees for FY 2013-14.

  37. Atul Jain says:

    Mr.Reddy as per my knowledge there is rebate of Rs. 800/- PM on Transport allowance other than transport all allowance are 100% taxable, in case of Reimbursement of Uniform and Medical bill Rs.18000 and 15000 per year is deductable from taxable salary. please clear

  38. sk says:

    please give a brief idea whwn tds is less deducted but depositted actually by ddo/employer what is to be done by employee in such a asec

  39. Akash says:

    Please let me know what to do if the TDS deposited on salary not seprately shown as basic tax and education cess. Is there any issue in this?

  40. CHANDAN says:


    Need more clarity on Medical Allowance.

    Medical Reimbursement (annual component) is different from MA (monthly).

    Please clarify if possible with relevant reference.

  41. MCVashishta says:

    What is the system of TDS in Govt deptt from salary and their deposit/book entry and bifurcation to different TAN and filing TDS return. As there is lot of mismatch of 26AS with Form 16.

  42. Vasanthi says:

    This is highly helpful. Thanks.

    Can you suggest an excel that automatically calculates the tax that can be shared with the employees? Please advise

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