nice job providing the sample data!

in this case, you need to get the "sets" organized first so they can be compared.

Someone else may have another method, but i thought using FOR XML to create a comma delimtied list would work fine.

select distinct T1.worker_id,AllRateCodes.Codez from #worker_rate T1

cross apply (SELECT Codez = STUFF((SELECT ',' + T2.rate_code

from #worker_rate T2

where T1.worker_id = T2.worker_id

ORDER BY rate_code

FOR XML PATH('')),1,1,'')) AllRateCodes

now that that is organized, I'm not sure if you need more than that, since it's visualized, ort if you need to join that resultset agaisnt itself so you can compare them?

i'm ASSUMING workerid is integers here really so i can order by and prevent duplicates(ie 1=2 and 2=1, which is repetitively redundant)

With MyCTE

AS

(

select distinct T1.worker_id,AllRateCodes.Codez from #worker_rate T1

cross apply (SELECT Codez = STUFF((SELECT ',' + T2.rate_code

from #worker_rate T2

where T1.worker_id = T2.worker_id

ORDER BY rate_code

FOR XML PATH('')),1,1,'')) AllRateCodes

)

SELECT * FROM MYCTE T1 INNER JOIN MyCTE T2

ON T1.Codez = T2.Codez

WHERE T1.worker_id <> T2.worker_id

AND T1.worker_id < T2.worker_id