try this:

[font="System"]SELECT

employeeID, dateHired, employeeName, max([2010Salary]), max([2011Salary])

FROM (

SELECT

employeeID, dateHired, employeeName, salary as [2010Salary], 0 as [2011Salary]

FROM [2010Table]

UNION

SELECT

employeeID, dateHired, employeeName, 0 as [2010Salary], salary as [2011Salary]

FROM [2011Table]

)x

GROUP BY

employeeID, dateHired, employeeName[/font]