To merge employee records in NetSuite, you can follow these steps:

1. Go to Lists > Relationships > Employees.
2. Search for the two employee records that you want to merge.
3. Click the Merge button next to one of the employee records.
4. On the Merge Employee Records page, select the other employee record in the Duplicate field.
5. In the Master field, select the employee record that you want to keep.
6. Click the Merge button.

NetSuite will merge the two employee records, and the duplicate employee record will be deleted.