Insert into sublist if sublist is not having same no of records.

[perfringo]

Pure-Python approach (taking advantage of else clause in for-loop):

results = [
    (28000.00, 2010, 272), (308000.00, 2011, 272),
    (582000.00, 2012, 272), (387000.00, 2013, 272),
    (367000.0000, 2010, 281), (3037000.00, 2011, 281),
    (4822000.00, 2012, 281), (2936000.00, 2013, 281),
    (637000.00, 2010, 282), (3440000.00, 2011, 282),
    (478000.00, 2010, 296), (1209000.00, 2012, 296)
    ]



calendar_year = list(set(sorted([row[-2] for row in results])))
employees = list(set(sorted([row[-1] for row in results])))

sales_amount = list()

for employee in employees:
    sales_amount.append([])
    for year in calendar_year:
        for row in results:
            
            if employee == row[-1] and year == row[-2]:
                    sales_amount[-1].append(row[0])
                    break
                
        else:       # no-break
            sales_amount[-1].append(0)

Output:
[2010, 2011, 2012, 2013]
[272, 281, 282, 296]
[[28000.0, 308000.0, 582000.0, 387000.0], [367000.0, 3037000.0, 4822000.0, 2936000.0], [637000.0, 3440000.0, 0, 0], [478000.0, 0, 1209000.0, 0]]