So, I think it would be relatively trivial to achieve if you were willing to modify the design of the Pivot such that
a) it is Tabular Form {rather than Compact}
b) Label items are repeated
both of the above can be set via the Report Layout dropdown located on the Design tab of the Ribbon (with Pivot active, obviously)
Once the above are applied your Bucket Group would be Col A {label repeated}, Pay Code Group Col B with Years in C to E.
Then, using your sample file ranges:
what I would say is that the above is sufficiently convoluted that you might just opt to clone the Pivot (same cache) for Year 3 only, and/or use a UDF {given you're using code already} in conjunction with the Pivot Table object...
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