Another way to do so is to override has_many of attachments:

class Employee < ApplicationRecord  
  acts_as_paranoid  
  
  # Override the `has_many` association for Active Storage attachments
  has_many_attached :files do  
    has_many :files_attachments, 
      -> { where(name: name) }, 
      as: :record, 
      class_name: "ActiveStorage::Attachment", 
      inverse_of: :record, 
      dependent: nil,  # Disable default deletion behavior (defined by `has_many_attached` method)
      strict_loading: false  
  
    has_many :files_blobs, 
      through: :files_attachments, 
      class_name: "ActiveStorage::Blob",
      source: :blob, 
      strict_loading: false  
  end  
  
  # Ensure attachments are purged after permanent deletion (not soft-deletion)
  after_real_destroy :purge_attachments  

  private  
  def purge_attachments  
    files_attachments.each(&:purge_later)  
  end  
end

Similarly, for has_one_attached, override the has_one method

See https://github.com/rails/rails/blob/main/activestorage/lib/active_storage/attached/model.rb