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There are three departments and Seven employees. Three departments are Finance, Production, and Marketing. Seven Employees are P, Q, R, S, T, U, and V.
1) V works in the Marketing department and S neither works in the Finance department nor the marketing department.
So, S works in the Production Department and V works in the Marketing Department.

2) P, R, and S work in different departments and P works with T in the same department.
We know the position of S but the R and P department is not known to us. So, there will be two cases. In one of the cases, we will assume R belongs to the Finance department and in another belong to the Marketing department.

3) U does not work with S. P and U do not work in the same department. V does not work with U.
According to the given conditions U cannot work with V, P, and S. We cannot place U in any department in Case 1. So, Case 1 would be eliminated.

4) Only two persons work in the Finance department. Also, according to the given conditions not more than three people work in the same department. So, Q works in the Production department.
The final arrangement is:

The Marketing department has three employees and the other departments have two employees each. Hence, the Production and Finance department has a minimum number of Employees.