----------
User
----------
user_ID(pk)
UserEmail
----------
Employer1
----------
Emp1ID(pk)
Emp1NO
----------
Employer2
----------
Emp2ID(pk)
Emp2NO
----------
Pr
Eric Hauser is correct - you can't specify two columns in SELECT contained in an IN clause to one column outside.
That said, I re-wrote your query so you don't need to use UNIONs at all:
SELECT DISTINCT u.user_email
FROM USERS u
JOIN EMPLOYER e ON u.user_id IN (e.emp1id, e.emp2id)
JOIN PROJECT p ON e.emp1no IN (p.projempid, p.projempmgrid)
OR e.emp2no IN (p.projempid, p.projempmgrid)
I also changed the query to use ANSI-92 JOIN syntax - your original uses ANSI-89.