SSL is a trust based pyramid scheme. Your pc/browser contains a small number of certificates from organizations that they deem trusted. Those are the "root" certificates. When a site owner buys an SSL certificate, he does not get it directly from them, but from a reseller of shorts (who themselves bought the ability to create certificates from a reseller etc). So there is a chain of trust that your browser checks in order to establish a valid SSL session. That's done cryptographically. Is all the chain is verified as secure, the browser knows it's ok.
What companies do is that they add an extra trusted certificate on their employees computers. That extra root certificate is created by them, so they can create a valid SSL certificate for say gmail.com and decrypt the traffic. But it is only valid on the computers that have that extra certificate installed. In the computers that don't have it, the chain cannot not get verified for the handmade gmail.com certificate.