SELECT tblEmployees.LastName, IIF(Nz(Sum(tblWorktime.WorkTime),0) = 0, 0 , Sum(tblWorktime.WorkTime)) AS SumaOfWorkTime
FROM tblEmployees INNER JOIN tblWorktime ON tblEmployees.IdEmployeePK = tblWorktime.EmployeeFK
WHERE tblWorktime.Workdate >= #2021-09-01# AND tblWorktime.Workdate < #2021-09-30#
BY tblEmployees.LastName
HAVING IIF(Nz(Sum(tblWorktime.WorkTime),0) = 0, 0 , Sum(tblWorktime.WorkTime))<176;