Your original table being in Sheet1

on Sheet2
worker secretary boss
m first f1 -
pension f2 -
f first f3 -
pension f4 -


f1: =SUMPRODUCT(--(Sheet1!$B$1:$B$9=C$1),--(Sheet1!$A$1:$A$9=$A2))
f2: =SUMPRODUCT(--(Sheet1!$C$1:$C$9=C$1),--(Sheet1!$A$1:$A$9=$A2))
f3: =SUMPRODUCT(--(Sheet1!$B$1:$B$9=C$1),--(Sheet1!$A$1:$A$9=$A4))
f4: =SUMPRODUCT(--(Sheet1!$C$1:$C$9=C$1),--(Sheet1!$A$1:$A$9=$A4))


Adjust ranges $A$1:$A$9, $B$1:$B$9, $C$1:$C$9 to the siye meeting the size
of your real table in Sheet1, and fill them to tthe right!

Regards,
Stefi