select IMPORTE as Sueldos, NULL as Otros, NULL as Retenciones from tabla
where COlumna=1
union
select NULL as Sueldos, IMPORTE as Otros, NULL as Retenciones from tabla
where COlumna=2
union
select NULL as Sueldos, NULL as Otros, IMPORTE as Retenciones from tabla
where COlumna=3