--user_id, boss_user_id, payment
with db as
(
select distinct employee_id as user_id, manager_id as boss_user_id, salary as payment
from employees
)
select avg(employees)
from
(
select distinct t1.boss_user_id as bossid
,(count(*) over (partition by t1.boss_user_id)) as employees
from db t1
left join db t2
on t1.boss_user_id = t2.user_id
)