Możesz napisać zapytanie jako:
DECLARE @employee TABLE (FirstName VARCHAR(100),
LastName VARCHAR(100),
PayScale INT)
INSERT INTO @employee VALUES
('Craig','L',150000) ,
('Alice,Lisa','simons',100000)
SELECT Split.a.value('.', 'VARCHAR(100)') AS FirstName , LastName ,PayScale
FROM (SELECT CAST ('<M>' + REPLACE(FirstName, ',', '</M><M>') + '</M>'
AS XML) AS FirstName , LastName ,PayScale
FROM @employee)
AS A
CROSS APPLY FirstName.nodes ('/M') AS Split(a)