with rows as (
  select *, row_number() over (order by emppin, trxdate) as rownum
  from rawtrx)
select *, rowsMinusOne.trxtime as trxtimeIN, 
 ISNULL(rows.trxtime,1) as trxtimeOUT
from rows as rowsMinusOne 
 left outer join rows 
  on rows.rownum = rowsMinusOne.rownum + 1 and rows.emppin = rowsMinusOne.emppin