Can I merge Two Apple ids into one??

Apple IDs cannot be merged. She can put the photos into a Shared Album and send them to her personal Apple ID using iCloud Photo Sharing: iCloud Photo Sharing - Apple Support

For her Notes, she can go to the Notes app on her work phone, and while displaying the list of the Notes she wants on the new Apple ID, she can select Edit, then at the bottom of that screen select "Move All". She can then Move all of her iCloud Notes on the Work phone to the Notes folder under the "On My Phone" section.

Then she can sign her Work ID out of iCloud on the work phone, sign in her Personal ID into iCloud, open Notes, select the On My iPhone Notes, select Edit>Move All and move them into iCloud Notes. As long as Notes is selected under Settings>her name>iCloud, they will then sync to her iCloud account once she moves them.

Best,

GB

Again, you cannot merge them and you cannot have two IDs that would provide access to the items you have mentioned. You can sign a different ID into the iTunes & App Store than you have signed in to iCloud, but that is not going to resolve the issue at hand.

You are going to need send or merge the data as described above to have that data under the ID that she chooses to keep.

Best,

GB

Not a good idea (excuse me!). It would introduce complexity where ideally the management of your phone and affairs needs to be as straightforward as possible.

Of course, this is a personal viewpoint. Your are more than likely able to manage such a situation.

Thank you for the help star.

Apple IDs cannot be merged. Best policy is simply to stop using one of them. Remember, everything downloaded using an ID can only be updated using the ID concerned.