FOR XML EXPLICIT

SELECT 1            AS Tag,

       NULL         AS Parent,

       e.EmployeeID AS [Employee!1!EmployeeID],

       c.Name  AS [Employee!1!Name],

       NULL         AS [Address!2!AddressLine1],

       NULL         AS [Address!2!PostalCode]

 FROM  HumanResources.Employee e(NOLOCK)

 JOIN  Person.Contact c (NOLOCK)

   ON  e.ContactID = c.ContactID

UNION ALL

SELECT 2            AS Tag,

       1            AS Parent,

       e.EmployeeID AS [Employee!1!EmployeeID],

       NULL         AS [Employee!1!Name],

       AddressLine1 AS [Address!2!AddressLine1],

       PostalCode   AS [Address!2!PostalCode]

 FROM  HumanResources.Employee e(NOLOCK)

 JOIN  HumanResources.EmployeeAddress ea(NOLOCK)

   ON  e.EmployeeID = ea.EmployeeID

 JOIN  Person.Address a (NOLOCK)

   ON  ea.AddressID = a.AddressID  

 JOIN  Person.StateProvince s (NOLOCK)

   ON  a.StateProvinceID = s.StateProvinceID

ORDER BY e.EmployeeID, Tag

FOR XML EXPLICIT, ROOT('Employees')

Result:

<Employees>

  <Employee EmployeeID="1" Name="Guy" >

    <Address AddressLine1="7726 Driftwood Drive" PostalCode="98272" />

  </Employee>

  <Employee EmployeeID="2" Name="Kevin" >

    <Address AddressLine1="7883 Missing Canyon Court" PostalCode="98201" />

  </Employee>

</Employees>