You can also think of Employee as a role of the User (Person). The role of a User can change in time (user can become unemployed) or User can have multiple roles at the same time.
Inheritance is much better when there is real "is a" relation, for example Apple - Fruit. But be very careful: Circle - Ellipse is not real "is a" relation, because cirlce has less "freedom" than ellipse (circle is a state of ellipse) - see: Circle Ellipse problem.