create table #table
([EMP_CODE] int ,[YYYYMM] varchar(10),[EMP_FNAME] varchar(100),[BASIC] numeric(10,2) ,[HRA] numeric(10,2) ,[DA] numeric(10,2) )
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(101,'201401','tisara',1000,500,250)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(101,'201402','tisara',1000,500,250)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(101,'201403','tisara',1000,500,250)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(101,'201404','tisara',1000,500,250)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(102,'201501','Lewis',2000,500,150)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(102,'201502','Lewis',2000,500,150)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(102,'201503','Lewis',2000,500,150)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(103,'201302','Chris',5000,100,50)
insert into #table ([EMP_CODE] ,[YYYYMM],[EMP_FNAME],[BASIC] ,[HRA] ,[DA] )
values(103,'201303','Chris',5000,100,50)
SELECT row_number() over(partition by EMP_CODE order by EMP_CODE) as rowid
,[EMP_CODE] ,[YYYYMM] ,[EMP_FNAME] ,[BASIC] ,[HRA] ,[DA]
FROM #table
drop table #table