How I can import Employees list

How i can import Employees list from one Business Account to Other Business Account, Kindly advise

How many employees do you have? Why not re-enter them manually?

To answer your question, you can export list of employees from one business using Batch update button in bottom-right corner (in this case you will not update anything but just download the data)

Then you can upload this data using Batch create button in new business entity.