If you think any employee is an asset, you need to take a look at which column in the balance sheet payroll is under. The basic balance sheet equation is Assets-Liabilities=Equity. Here is a hint. Payroll is not under Assets or Equity.
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Payroll cost is neither an asset or a liability. It is a current period expense and appears on the income statement rather than the balance sheet.
Being a jerk isn't on the balance sheet either. Take your accounting basics somewhere else.
Last quarter AT&T made 670k revenue per employee. The average salary there is 83k. The work people do there gets them an 8 fold return. The people they hire are the ones that do the work. I wish my investments made an 8 fold return each year.
Shut the f--- up.