The sentence contains a subject-verb agreement error. The original sentence is:
Neither the manager nor the employees has submitted their reports yet.
With the correlative conjunction "neither...nor," the verb must agree with the subject nearest to it. In this case, the subject closest to the verb is "employees," which is plural. Consequently, the verb should be "have" rather than "has." The correct sentence is:
Neither the manager nor the employees have submitted their reports yet.
Incorrect Verb Phrase: "has submitted"
| Subject | Correct Verb |
| Neither the manager nor the employees | have submitted |