....not entirely sure that I understand your requirements....but try this

CREATE TABLE #sampledata(

PersonID int NOT NULL,

FirstName varchar(50) NULL,

Surname varchar(50) NULL,

SalaryType varchar(50) NULL,

SalaryAmount int NULL

)

INSERT #sampledata (PersonID, FirstName, Surname, SalaryType, SalaryAmount) VALUES (1188, N'Ali', N'Ahmadi', N'BaseSalary', 1213232323)

INSERT #sampledata (PersonID, FirstName, Surname, SalaryType, SalaryAmount) VALUES (1245, N'ahmad', N'Alipour', N'ExtraSalary', 2526961)

INSERT #sampledata (PersonID, FirstName, Surname, SalaryType, SalaryAmount) VALUES (1188, N'ali', N'ahmadi', N'ExtraSalary', 54585)

INSERT #sampledata (PersonID, FirstName, Surname, SalaryType, SalaryAmount) VALUES (1478, N'sara', N'Emami', N'BaseSalary', 548745)

INSERT #sampledata (PersonID, FirstName, Surname, SalaryType, SalaryAmount) VALUES (1188, N'Ali', N'Ahmadi', N'SpecialSalary', 245832)

SELECT * FROM #sampledata;

with cte as (

SELECT

PersonID

, FirstName

, Surname

, SalaryType

, SalaryAmount

, ROW_NUMBER() OVER (PARTITION BY PersonID ORDER BY SalaryType) AS rn

FROM #sampledata

)

SELECT

PersonID

, FirstName

, Surname

, ISNULL(MAX(CASE WHEN rn = 1 THEN SalaryType END ) , '') as SalaryType

, ISNULL(MAX(CASE WHEN rn = 1 THEN CAST(SalaryAmount as varchar(10)) END) , '') as SalaryAmount

, ISNULL(MAX(CASE WHEN rn = 2 THEN SalaryType END ) , '') as SalaryType

, ISNULL(MAX(CASE WHEN rn = 2 THEN CAST(SalaryAmount as varchar(10)) END) , '') as SalaryAmount

, ISNULL(MAX(CASE WHEN rn = 3 THEN SalaryType END ) , '') as SalaryType

, ISNULL(MAX(CASE WHEN rn = 3 THEN CAST(SalaryAmount as varchar(10)) END) , '') as SalaryAmount

FROM cte

GROUP BY PersonID, FirstName, Surname

DROP TABLE #sampledata