The best option could be a calendar table that can establish those values without further calculations.

If you don't have it, or can't create it, here's a possible option. Be sure to understand it and ask any questions you have before implementing it. It uses a Tally (or numbers) table in the form of a CTE. Understanding this concepts might help a lot (for this problem and many others).

DECLARE @Yearchar(4) = '2014';

WITH E1 AS(

SELECT N FROM (VALUES(0),(0),(0),(0),(0),(0),(0),(0),(0),(0)) E(N)

),

E3 AS(

SELECT a.N FROM E1 a, E1 b, E1 c

),

cteTally AS(

SELECT TOP (360) DATEADD( dd, (ROW_NUMBER() OVER( ORDER BY (SELECT NULL)) - 1), CAST(@Year AS date)) myDate

FROM E3

),

weekDays AS(

SELECT myDate, ROW_NUMBER() OVER(PARTITION BY MONTH(myDate) ORDER BY myDate) rn

FROM cteTally

WHERE DATENAME( WEEKDAY, myDate) NOT IN ('Saturday', 'Sunday')

)

SELECT myDate FirstWeekDay,

DATEADD(MM, DATEDIFF(MM, 0, myDate), 0) FirstDay

FROM weekDays

WHERE rn = 1