I have to change this expression into set analysis.
=count(DISTINCT if((EMPLGROUP <> 9 and (EMPLSTATUS = '0' and PAYRL_AREA = '90'))
or
(FinYear = vMaxFinYear and Year_Month_new = vMaxMonthName and EMPLGROUP <> 9 and (EMPLSTATUS = '3' and (PAYRL_AREA = '68' or PAYRL_AREA = '72' or PAYRL_AREA = '74' or PAYRL_AREA = '77' or PAYRL_AREA = '97' or PAYRL_AREA = '99')))