Cannot find either column “dbo” or the user-defined function or aggregate “dbo.Splitfn”, or the name is ambiguous

It’s a table-valued function, but you’re using it as a scalar function.

Try:

where Emp_Id IN (SELECT i.items FROM dbo.Splitfn(@Id,',') AS i)

But… also consider changing your function into an inline TVF, as it’ll perform better.

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