The purpose of this paper is to explore empirically manager and employee views on employees’ skills utilisation in organisations in Scotland. Questionnaires to managers and employees, plus three case studies comprising manager interviews and employee focus groups. Highly significant differences are found between manager and employee views on: the match of employee skills to their current jobs; the extent of utilisation of employees’ skills; and opportunities for promotion. The main difference in views is on the match of employee skills to their current jobs, with employees opining more than managers that employees’ skills exceed the requirements of their job. Also, for managers and employees alike, the meaning of skills utilisation is obscure despite the language of skills being widely used in organisations.