Define 3 classes:
Employee, FulltimeEmployee and Manager, with the Employee class an abstract base class, FulltimeEmployee class derived from the Employee class, and Manager class derived from the FulltimeEmployee class.
Declare a pure virtual function in the Employee class for calculating the employee's salary.
For fulltime employees, salary is calculated from a base salary + years of services * 5% increment each year.
For managers, salary is calculated from a base salary + years of services * 5% increment each year + the number of direct reports * 10%.