Let's say there are two classes Employee and Student. According to your example 
Employee emp=new Student()
Employee class should be the parent class and Student class is the child class. Let's say child accesses parent's members. It's just like this;
class Employee{
    String empName = "John";
}
class Student extends Employee{ 
   int age = 20;
}
class Test{
   public static void main(String[] args){
     Student s= new Student();
     System.out.println(s.empName);  //valid since child class can access members of 
                                                                     parent class 
     System.out.println(s.age);  //valid
     Employee emp=new Student();  //your example
     System.out.println(emp.empName); //valid
     System.out.println(emp.age);  //not valid since parent class can't access child members
 }
}