#!/usr/bin/perl

use strict; #https://perlmonks.org/?node_id=11121090
use warnings;

my @handles = map { open my $fh, '>', "tmp.$_" or die; $fh }
  split /\t|\n/, <DATA>;
while( <DATA> )
  {
  my @data = split /\t|\n/;
  print { $handles[$_] } $data[$_], "\n" for 0 .. $#handles;
  }
close $_ or die for @handles;

__DATA__
id  name  position
1 Nick  boss
2 George  CEO
3 Christina CTO