<?php
global $wpdb;
$contents = $wpdb->get_results( $wpdb->prepare("SELECT id, name, remaining, contract_value FROM salaries"));
$contracts = $wpdb->get_results( $wpdb->prepare("SELECT contracts.id,source,provision,provision_id FROM contracts LEFT JOIN salaries ON contracts.id = salaries.id"));

 ?>

   [table header stuff...]

foreach ($contents as $content) {
    ?>
         <tr>
                <td><?php echo $content->name ?></td>
                <td><?php echo $content->remaining ?></td>
                <td><?php echo $content->contract_value ?></td>
                <td><?php foreach ($contracts as $contract) { echo $contract->provision_id }; ?>
               </td>

Name               Remaining         Contract_Value    Provision_ID
--------------     ---------------   --------------    --------------
Adam               100               300               A1 B1 C1
Bill               200               400               A1 B1 C1
Chad               200               400               A1 B1 C1

Name               Remaining         Contract_Value    Provision_ID
--------------     ---------------   --------------    --------------
Adam               100               300               A1
Bill               200               400               B1
Chad               200               400               C1

Name               Remaining         Contract_Value    Provision_ID
--------------     ---------------   --------------    --------------
Adam               100               300               A1
Adam               100               300               A2
Adam               100               300               A3
Bill               200               400               B1
Bill               200               400               B2
Chad               200               400               C1

SELECT salaries.id AS salaries_id, salaries.name, salaries.remaining,
salaries.contract_value, contracts.provision_id AS provision_id
FROM salaries LEFT JOIN contracts ON contracts.id=salaries.id

foreach ($contracts as $contract)
                    {
                        echo ( $content->id == $contract->id ) ?
                             '<a href="' . $contract->source . '" tooltip="' . $contract->provision . '">' . $contract->provision_id . " " . '</a>' : '';
                     }
                   ?>
                </td>

<?php };