Required Columns:
username - Unique username for login
email - Unique email address
first_name - User's first name
last_name - User's last name
employee_id - Must exist in employee master
Optional Columns:
phone_number - Contact phone number
department - Department name
designation - Job designation
roles - Comma-separated role names
is_active - TRUE/FALSE (default: TRUE)
Important Notes:
- Employee ID must exist in the enhanced_employee_master table
- Username and email must be unique across all users
- User type will automatically be set to 'EMPLOYEE'
- Roles must exist in the system before assignment
- Existing users will be updated with new information
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