Employee Records can be deactivated, and that is a preferred mechanism. Learn more on How to Deactivate a User Record.
While you can also permanently delete employee records, use this option with caution. One specific use case of deleting employee records is to delete test data.
To delete an employee record, navigate to the "Admin" section of the employee record, click on "Delete" option, and then proceed with the double confirmation.
Only site admins can delete employee records.