Why Administrators unable to delete Employee record in NetSuite?

A user, with the appropriate Role and Permissions, wants to delete an Employee record because, for instance, the said Employee has left the company. However, clicking the button Delete returns a message stating the deletion is blocked for the Employee record still has dependent records. Indeed, in a general way, all child/parent relationship must be all removed before preceding the deletion.

As a Best Practice, NetSuite does not suggest deleting Employee records in the system, even though all the dependent records seen in UI have already been deleted. This is because the employee might still be associated to other records in back-end. It is rather encouraged to inactivate these records, by navigating to the Employee record and check the Inactive field under the System Information tab, or through Inline Editing on an Employee records List page.