TREATAS vs INTERSECT

// please find a good name for this,
// like [Total H] or similar...
[Main Measure] = SUM ( SAP[H] ) 

// Please note that CALCULATETABLE is most of the time
// more efficient than FILTER. Also, it's a bad idea
// to filter by a whole table when filtering on a field
// is enough.

H2 =
// The year should be coming from a slicer
// or a filter to make this calculation
// flexible.
VAR __currentYear = 2019
var __empSet1 =
    FILTER (
    	CALCULATETABLE(
        	VALUES( Employees[EmployeeID] ),
        	KEEPFILTERS( Employees[Main LQA Lang] = "PL-PL" )
        ),
        
        CALCULATE(
                // It would be best to turn the two CALCULATE'S into
                // measures on their own, say, [Total H LQA] and
                // [Total H FQA] and use them here instead of
                // the expressions. Consider using KEEPFILTERS for the
                // conditions under the two CALCULATE's. But what
                // you want to do depends on what you want to achieve...
	        CALCULATE(
	            [Main Measure],
	            'Project List'[Project Type] = "LQA"
	        )
	        >
	        CALCULATE(
	            [Main Measure],
	            'Project List'[Project Type] = "FQA"
	        ),
	        
                Cal[Year] = __currentYear,
                ALL ( 'Accounts List Light' ),
                ALL ( Cal )
	    )
    )
var __empSet2 =
	CALCULATETABLE(
        VALUES( Employees[EmployeeId] ),
        KEEPFILTERS(
            true()
            && Employees[Main LQA Lang] <> "PL-PL" )
            // please note that BLANK() = ""
            && Employees[Main LQA Lang] <> ""
       	)
    )
var __empUnion =
    UNION (
	__set1,
	__set2
    )	
RETURN
    CALCULATE (
        [Main Measure],   
	__empUnion,		
        'Project List'[Project Type] = "FQA",
        ALL( Employees )
    )

Please, as usual TEST this measure extensively. You might need to adjust some bits and pieces like, say, KEEPFILTERS.

Best

D.