Employees

Employees can only be associated with one subsidiary. This has implications for role setup, because the employee will be restricted to data within his/her subsidiary when he/she is given access to a standard NetSuite role. This is one reason why I recommend that you always use custom roles, which can be customized to include multiple subsidiaries. This allows employees with that role to view the data in all the subsidiaries referenced in that role:

Providing a role with access to multiple subsidiaries