Hi Harsha vardhan Koppoju,
Step 1: Generalize your domain model as file document.
Step2: Generate overview pages for employee and create a overview which contains a list view where manager can view the data.
Step 3: In the manager overview page place the file manager widget and select the general type as download alone.
I hope this helps
Harsha, responding to your follow-up question. You can use a datagrid or listview. If you have an association from your profile to your files, then over association you can retrieve the files that are linked to your profile.
Does this help? If not, provide a little more information about your page setup and about how the manager gets to your profile.