select
        count(*)
from
        employee_tbl
where
        employee_status_cd = 'C'
        or
        (
                employee_type_cd NOT IN ('TMGR', 'DIR')
                or
                (
                        employee_type_cd = 'MGMT'
                        and pay_grade_cd NOT BETWEEN '11' and '29'
                )
        )
        or
        (
                employee_type_cd = 'C'
                and comp_pay_pct = 0
                and employee_id in (select PT.employee_id
                from
                        payroll_tbl PT
                where
                        PT.specl_comp_cd = '21')
        )
;