I appreciate following this thread, CCT2.

You can count on me to guide you through the process of merging employees in QuickBooks Desktop Payroll.

The merging of employees is only possible if the employee you intend to merge doesn't have existing payroll transactions associated with their profile. This guarantees a seamless process without any conflicting or duplicated payroll data.

Here are the steps:

1. Navigate the Employees menu.
2. Select Employee Center.
3. Double-click the name of the employee you wish to merge.
4. In the Employee Edit window, copy the name of an employee you'd like to keep.
5. Click OK.

I'll include this article for further information on combining entries in QBDT: Merge list entries in QuickBooks Desktop. 

Moreover, you can use the payroll reporting capabilities within QuickBooks. These reports enable you to manage payroll taxes and conveniently monitor employee expenditures.

I'll keep this thread available if you have more questions about merging employees or other relevant concerns. I'm here to assist you.