DAX Measure - ALL EXCEPT?

Phoenix_Bird 

Here is one way:

1) Create a Dimension table for with the distinct values for Employee, and set up the model like this:

2) Create the following two measures:

Furlough =
VAR Furlough =
    CALCULATETABLE (
        VALUES ( 'Dim Employee'[Employee ] ),
        FILTER ( ALLSELECTED ( 'Table' ), 'Table'[Category] = "Furlough Pay" )
    )
VAR FRows =
    COUNTROWS ( INTERSECT ( VALUES ( 'Dim Employee'[Employee ] ), Furlough ) )
VAR class =
    IF ( FRows = 1, "OUT", "IN" )
RETURN
    class

table rows = COUNTROWS('Table')

Now create the table visual using the employee field from the dimension table, the category field from the main table, add the furlough measure and add the [table rows] measure as a filter for the visual in the filter pane setting the value to 1:

I've attached the PBIX file for your reference

Great, thank you both for your help. I created it as a column rather than a measure.