How will the User and Employee licenses be counted in the Zoho One suite?

For Zoho Payroll accounts integrated with Zoho One, the User and Employee licences are counted thus:

• If you purchase 10 user licenses in Zoho One, you can add up to 10 users or employees in Zoho One with unique email addresses.
• Employees who are admins (with the same email address) will only be considered as one user.