select PurchaseOrderID
, [244,231] as FirstEmp
, [266,274] as secondEmp
, [231,241] as ThirdEmp
from ( select PurchaseOrderID, EmployeeID, TaxAmt
from Purchasing.PurchaseOrderHeader
Where EmployeeID IN (244, 231, 266, 274, 241)
) SourceTable
PIVOT (
SUM(TaxAmt)
FOR EmployeeID IN([244,231],[266,274],[231,241])
) AS PVT
select PurchaseOrderID
, [244,231] as Firs