Não sei assim vai servir para vc na minha base funcinou.
SELECT TOP 1
( CASE WHEN NRODEPEND > 0 THEN
(SELECT COUNT(NRODEPEND)
FROM PFDEPEND A, PFUNC B, PFCOMPL C
WHERE B.CODSECAO IN ('001010201', '001010202', '001010203', '001010204',
'001010205', '001010207', '001010208', '001010209',
'001010210', '001010701', '001010703' )
AND ((INCASSISTMEDICA = 1
AND B.CODCOLIGADA = A.CODCOLIGADA
AND C.CODCOLIGADA = A.CODCOLIGADA
AND A.CODCOLIGADA = 1
AND A.CHAPA = B.CHAPA))
AND C.PLANOS = '2'
AND C.CHAPA = B.CHAPA
AND B.CODSITUACAO <> 'D') END) AS N_DEPENDETE,
( CASE WHEN A.CHAPA > 0 THEN
((SELECT COUNT(B.CHAPA)
FROM PFUNC B, PFCOMPL C
WHERE B.CODSECAO IN ('001010201', '001010202', '001010203', '001010204',
'001010205', '001010207', '001010208', '001010209',
'001010210', '001010701', '001010703' )
AND B.CODCOLIGADA = 1
AND C.CODCOLIGADA = B.CODCOLIGADA
AND C.PLANOS = '2'
AND C.CHAPA = B.CHAPA
AND B.CODSITUACAO <> 'D'))END) AS CHAPA_FUNC
FROM PFDEPEND A, PFUNC B, PFCOMPL C
WHERE B.CODSECAO is not null
AND B.CODCOLIGADA = A.CODCOLIGADA
AND C.CODCOLIGADA = A.CODCOLIGADA
AND A.CODCOLIGADA = 1
AND A.CHAPA = B.CHAPA
AND C.CHAPA = B.CHAPA
AND C.PLANOS = '2'
AND B.CODSITUACAO <> 'D'
GROUP BY A.NRODEPEND, A.CHAPA