Oracle 21c

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create table PAY_ELEMENT_TYPES_TL (element_name varchar(100));
insert into PAY_ELEMENT_TYPES_TL values ('Basic Salary');
1 rows affected

insert into PAY_ELEMENT_TYPES_TL values ('Housing Allowance');
1 rows affected

insert into PAY_ELEMENT_TYPES_TL values ('None of them');
1 rows affected

insert into PAY_ELEMENT_TYPES_TL values ('Housing Allowance');
1 rows affected

insert into PAY_ELEMENT_TYPES_TL values ('Test value');
1 rows affected

insert into PAY_ELEMENT_TYPES_TL values ('Basic Salary');
1 rows affected

insert into PAY_ELEMENT_TYPES_TL values ('Another Test value');
1 rows affected

SELECT element_name,
CASE WHEN element_name = 'Basic Salary'
  THEN element_name END AS Salary,
CASE WHEN element_name = 'Housing Allowance'
  THEN element_name END AS Housing
FROM PAY_ELEMENT_TYPES_TL;


ELEMENT_NAME
SALARY
HOUSING


Basic Salary
Basic Salary
null

Housing Allowance
null
Housing Allowance

None of them
null
null

Housing Allowance
null
Housing Allowance

Test value
null
null

Basic Salary
Basic Salary
null

Another Test value
null
null

ELEMENT_NAME	SALARY	HOUSING
Basic Salary	Basic Salary	null
Housing Allowance	null	Housing Allowance
None of them	null	null
Housing Allowance	null	Housing Allowance
Test value	null	null
Basic Salary	Basic Salary	null
Another Test value	null	null