For the sake of debugging you can change it, Just have to change it back afterwalds.
Anyhow, It will take you 78 iterations and each time it will ask for an employee name, You don't want that I think. I think you are trying to get the pay for 26 of those iterations, now your not going to be able to store the name and the pay amounts in your array, to do that you will need COL+1 elements not COL ( Unless you want to store 25 pays )
String[][] employees = new String[ROWS][COLS];
for(int row=0; row<ROWS;row++){
System.out.println("Please enter Employee Name :");
String name = input.nextLine();
employees[row][0]=name;
for(int col=1; col<COLS; col++){
System.out.println("Please enter Employee: " + row + " Pay: " + col);
String number = input.nextLine();
employees[row][col]=number;
}
}
if you do somthing like that you will use the first col of each row for the name, The next COL-1 elements will then become the 'number' or pay.
Anyhow this is prolly not the best way of doing it, You really should have the pay as doubles and the names as Strings.
I think what your teacher is asking you to do when he says
1. Create an instance array called employees that will hold Employee elements.
is make a class called Employee ( that would have a name and an array of pays ) and create an array of type Employee that holds the employees.
I know if thats what he means he should not say Employee elements but say Employee Objects, but hey... I am pritty certain thats he/she is getting at.
Unsolved 
