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  1. most of the employees

  2. most of the employee

Which one is right? If "most of the employee" is right then which auxiliary verb I have to use, "is" / "are"?

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Most of the employees is correct, I believe, because if we are talking about some company, it usually has at least a few employees. And so, most of them can do something. As it's about more than 1 person, the plural form of the noun shall be used. For example:

Most of the employees agreed to follow the new rules.

Most of the employee sounds weird just the way we see it here. You can say, for example, "most of me" in some context. See the lyrics of Mandy Moor's Most of Me. And so theoretically we can say "most of the employee" but now I can't come up with any natural situation to give a good example.

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