nowa kolumna do obliczania nadgodzin

Spróbuj zamiast tego:

with times as (
SELECT    t1.EmplID
        , t3.EmplName
        , min(t1.RecTime) AS InTime
        , max(t2.RecTime) AS [TimeOut]
        , cast(min(t1.RecTime) as datetime) AS InTimeSub
        , cast(max(t2.RecTime) as datetime) AS TimeOutSub
        , t1.RecDate AS [DateVisited]
FROM  AtdRecord t1 
INNER JOIN 
      AtdRecord t2 
ON    t1.EmplID = t2.EmplID 
AND   t1.RecDate = t2.RecDate
AND   t1.RecTime < t2.RecTime
inner join 
      HrEmployee t3 
ON    t3.EmplID = t1.EmplID 
group by 
          t1.EmplID
        , t3.EmplName
        , t1.RecDate
)
SELECT EmplID
,EmplName
,InTime
,[TimeOut]
,[DateVisited]
,convert(char(5),cast([TimeOutSub] - InTimeSub as time), 108) totaltime
,convert(char(5), case when TimeOutSub - InTimeSub >= '08:01' then 
cast(TimeOutSub - dateadd(hour, 8, InTimeSub) as time) else '00:00' end, 108) as overtime
FROM times