....... The employee never enjoys that surplus product: he or she 'loses' it. The work process produces him or her as an 'alienated' subject ($), simultaneously producing a loss (a). the capitlaist, as Other, enjoys that excess product, and thus teh subject finds him or herself in the unenviable situation of working for the Other's enjoyment, sacrificing him or herself for the Other's jouissance - precisely what the neurotic most abhors!
(Bruce Fink)