How to achieve such table

Here is one way.

First add a new column to each table to establish the "Type":

Add a new column to the outside hours table for "project":

Create dimension tables for both employee and type following this pattern:

Employee table = 
DISTINCT(
    UNION(
    VALUES('On Project Table'[Emp ID]), VALUES('On Project Table'[Emp ID])))

Create a dimension table for project using:

Project Table = 
ADDCOLUMNS(
    DISTINCT(
        UNION(
            VALUES('On Project Table'[ProjectDsc]), VALUES('Out of hours Table'[Project]))),
            "Project", IF([ProjectDsc] = "No Project", BLANK(), [ProjectDsc]))
           

Set up the model as follows

Create a measure for the hours:

Sum Hours = 
SUM('On Project Table'[Hours on Project]) + SUM('Out of hours Table'[Hours outside project])

Set up a table visual using the fields from the dimension tables and the measure to get:

Sample PBIX file attached