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

For Zoho Payroll accounts integrated with Zoho PeoplePlus, the User and Employee licences are counted thus: If you purchase 10 user licenses in Zoho PeoplePlus, you can add up to 10 users in Zoho PeoplePlus with unique email addresses. In the Zoho Payroll application, these users (unique email IDs) can be added as

For example: Org A has purchased 5 user licenses. JJ is added as a user to Zoho PeoplePlus and is given admin access. Now, JJ will be able to access all the Zoho PeoplePlus apps (People, Payroll, Recruit, etc.) as an admin. In Zoho Payroll, JJ can also be added as an employee with the same email address and be given access to ESS portal. The rest of the user licences (4) can either be for admins, employees, or both in the Zoho People Plus bundle.