I think you need to use the foreign_id, not the association name, per the rails docs: "If you are using select (or similar helpers such as collection_select, select_tag) to set a belongs_to association you must pass the name of the foreign key (in the example above city_id)"
Also, this select_tag is unrelated to it's parent form. The select tags name attribute would be wrong. Try: f.select_tag(:employee_id, .....)
Finally, you should try formtastic. I use it when I need to render html forms in rails - it's a good time saver.