I have had to change the accrual policy and move employees from one to another.
The system still says there are active employees with the policy assigned, but this is not accurate. Therefore I cannot delete it.
I have double checked and filtered the employee view to audit the assigned policy for all active and inactive employees, and the total of “active for x employees” far exceeds the number of employees. Hence I believe the system is not clearing the employees from the old policy.