Xero's limitation is set to 200 paid employees over the previous month. The conversion brings over all employees.
Note that the Xero pricing is based on the number of employees paid, not on the total number of employees (active and inactive). If you have business with 100 plus casual employees, but only paid 20 last month, the subscription would be based on the 20, not the 100. Contact Xero if you have any questions for your business.
If we receive a file with more than 200 paid employees we will convert the accounting data in your file and create a premium subscription (100 employees).
You will need to contact your Xero account manager for the correct billing and pricing for greater than 100 employees as per the Xero pricing page
If the numbers of active employees is greater than 200, and were paid in the past billing cycle, we can convert other data but would need to exclude payroll.