[sql] How to fix Ora-01427 single-row subquery returns more than one row in select?

The only subquery appears to be this - try adding a ROWNUM limit to the where to be sure:

(SELECT C.I_WORKDATE
         FROM T_COMPENSATION C
         WHERE C.I_COMPENSATEDDATE = A.I_REQDATE AND ROWNUM <= 1
         AND C.I_EMPID = A.I_EMPID)

You do need to investigate why this isn't unique, however - e.g. the employee might have had more than one C.I_COMPENSATEDDATE on the matched date.

For performance reasons, you should also see if the lookup subquery can be rearranged into an inner / left join, i.e.

 SELECT 
    ...
    REPLACE(TO_CHAR(C.I_WORKDATE, 'DD-Mon-YYYY'),
            ' ',
            '') AS WORKDATE,
    ...
 INNER JOIN T_EMPLOYEE_MS E
    ...
     LEFT OUTER JOIN T_COMPENSATION C
          ON C.I_COMPENSATEDDATE = A.I_REQDATE
          AND C.I_EMPID = A.I_EMPID
    ...