Hi Tenaga Ahli, ITS,
Have a good day! Welcome to our forum community. Thank you for posting in our forum community. We will try our best to provide you with the information you need. Please find some clarification on your questions regarding the Microsoft 365 Business Basic plan below:
A User refers to a single account/email, while an Employee refers to the person using the account. The Microsoft 365 Business Basic plan does not support desktop apps; you can access the Office apps from the web only : Microsoft 365 Business Basic | Microsoft 365 However, it allows access to these Office apps on up to five devices ( mobile and laptop for example 2 laptops and 3 mobile devices) per user or email address, including Teams. If you need desktop Office apps, you might want to consider Microsoft 365 Business Standard or Microsoft 365 Business Premium: Which Microsoft 365 plan is right for your business? - Microsoft Support

Each user gets 1 TB of OneDrive cloud storage, which can be used to store Teams meeting recordings. This storage is sufficient for most business needs, but if you require more storage, you might need to consider upgrading to a higher plan.
You cannot access these apps with a different email address. For a different user or email address, you will need a second license.
Please note that our initial response might not resolve the issue right away. However, with your cooperation and more detailed information, we can work together to find a solution.
Please feel free to let me know if there are any misunderstandings or concerns.
Sincerely
Albert |Community Moderator