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 >=
BY tblEmployees.LastName
HAVING IIF(Nz(Sum(tblWorktime.WorkTime),0) = 0, 0 , Sum(tblWorktime.WorkTime))<176;