create table chiefTree(
id int  NOT NULL
,parent_id  int NULL
,name       varchar(255) NOT NULL
)

insert value chiefTree
(id,parent_id,name) primary key
values(1,null,'Начальник1')
,(1,1,'Начальник2')
,(1,2,'Начальник3')
,(1,3,'Начальник4')
,(1,4,'Начальник5')

create users(
id  int identity(1,1) NOT NULL
,parent_id int NOT NULL REFERENCES chiefTree (id)
,name   varchar(255) not null
)

select
    t1.name as [Уровень1]
    ,t2.name as [Уровень2]
    ,t2.name as [Уровень3]
    ,t3.name as [Уровень4]
    ,t4.name as [Уровень5]
from chiefTree t1
left join chiefTree t2  on t2.id= t1.parent_id
left join chiefTree t3  on t3.id= t2.parent_id
left join chiefTree t4  on t4.id= t3.parent_id
left join chiefTree t5  on t5.id= t4.parent_id
where t1.parent_id = null