Separate or Combine 2 Tables with Similar Attributes?
I'd say "Customer" and "Employee" are two roles a person can play in your system. Thus, I'd add concept of "Role" to your design. Then you can store customer related attributes in one table, and employee related attributes in another. You will have something like 

User (user_id, name, ...)
Role (role_id, description)
UserRole (user_role_id, user_id,role_id, date_from, date_thru) 
-- note, dates are quite important(at least date_from should be not null)
CustomerRoleAttribute(user_role_id, NewsUpdateSubscription)
EmployeeRoleAttribute(user_role_id, salary)


Also, to be absolutely correct, Customer and Employee roles require second part - for instance, I'm a customer of AAA company, and an employee of BBB, so my role is defined by relationship of certain type with other user (which is organization in case of "Employment" relationship).

You can find out more about this approach in "The Data Model Resource Book" by Len Silverston