Both res_partner.employee_ids and res_user.employee_ids are One2many fields of hr.employee, then you can directly query the hr_employee table to retrieve the related records. Here's how you can construct the SQL query:

Sql

SELECT 

    id,

    name

FROM 

    hr_employee;

This query will select all records from the hr_employee table, which are related to either res_partner or res_user through the employee_ids One2many field.

If you need additional information from the res_partner or res_user tables, you can perform a JOIN operation:

For res_partner.employee_ids:

Sql

SELECT 

    emp.id AS employee_id,

    emp.name AS employee_name,

    rp.id AS partner_id,

    rp.name AS partner_name

FROM 

    hr_employee AS emp

JOIN 

    res_partner AS rp ON emp.partner_id = rp.id;

For res_user.employee_ids:

Sql

SELECT 

    emp.id AS employee_id,

    emp.name AS employee_name,

    ru.id AS user_id,

    ru.login AS user_login

FROM 

    hr_employee AS emp

JOIN 

    res_users AS ru ON emp.user_id = ru.id;

Adjust the JOIN conditions (emp.partner_id = rp.id or emp.user_id = ru.id) according to your actual database schema.