This (apparently nonfiction) manga shows some female mangaka and her assistant.
The mangaka, uncomfortable in being an employer, tries to make her staff feel as comfortable as possible, turning the heater on (even when she doesn't normally use it to save power), offering coffee, cake, lunch and even a blowjob.
Finally she asks if he wants to fuck for a change in mood. But he rather get his work done instead.
The last panel says that she's strict on the assistant's wages, even when she's being nice to him.