Not a big deal in this case, but I don't like generating hundreds of values when I need only 12 :-). I think code below does less work and also has no language dependencies:

DECLARE @year datetime

SET @year = GETDATE()

;WITH

cteDigits AS (

SELECT 0 AS digit UNION ALL SELECT 1 UNION ALL SELECT 2 UNION ALL SELECT 3 UNION ALL SELECT 4 UNION ALL

SELECT 5 UNION ALL SELECT 6 UNION ALL SELECT 7 UNION ALL SELECT 8 UNION ALL SELECT 9

),

cteMonths AS (

SELECT [10s].digit * 10 + [1s].digit AS month#

FROM cteDigits [1s]

CROSS JOIN cteDigits [10s]

WHERE

[10s].digit * 10 + [1s].digit BETWEEN 1 AND 12

)

SELECT

first_day_of_month +

CASE WHEN DATEDIFF(DAY, 0, first_day_of_month) % 7 < 5 THEN 0

WHEN DATEDIFF(DAY, 0, first_day_of_month) % 7 = 5 THEN 2 ELSE 1 END

AS first_workday_of_month

FROM cteMonths

CROSS APPLY (

SELECT DATEADD(YEAR, DATEDIFF(YEAR, 0, @year), 0) AS first_day_of_year

) AS ca1

CROSS APPLY (

SELECT DATEADD(MONTH, month# - 1, first_day_of_year) AS first_day_of_month

) AS ca2

ORDER BY

first_workday_of_month