DECLARE @EmployeeTimeSheet TABLE(EmployeeID INT, WorkedHours DECIMAL(18,2))
INSERT INTO @EmployeeTimeSheet
VALUES(1,8),
(1,8),
(1,8.5),
(2,8),
(2,8),
(1,8),
(3,8),
(1,8.5),
(2,8),
(3,8.5),
(1,8),
(1,8)
SELECT CASE WHEN SUM(WorkedHours) > 40 THEN 40 ELSE SUM(WorkedHours) END as Regular,
CASE WHEN SUM(WorkedHours) > 40 THEN (SUM(WorkedHours) -40) ELSE 0 END as OverTime
FROM @EmployeeTimeSheet
GROUP BY EmployeeID