sql pivot con colonne dinamiche

Dato che hai un determinato numero di dipendenti nella tua lista (dal tuo commento), non hai bisogno che sia dinamico. Un pivot regolare dovrebbe fare il trucco:

select [Company Name],Emp1,Emp2,Emp3,Emp4  from (
    SELECT
        [Company Name],
        [Employee Name],
        'Emp' + cast(ROW_NUMBER() OVER (PARTITION BY [Comp ID] ORDER BY  [Design ID], [Emp ID] desc) as char(2)) as RowNum
    FROM
    (
        SELECT emp.[Emp ID],
            comp.[Company Name],
            design.[Designation],
            emp.[Design ID],
            emp.[comp id],
            emp.[Employee Name],
            ROW_NUMBER() OVER (PARTITION BY emp.[Comp ID], emp.[Design ID] ORDER BY emp.[Comp ID] desc, emp.[Design ID] desc, emp.[Emp ID] desc) RowNum
        from employee as emp
            join designation as design on design.[Design ID]=emp.[Design ID]
            join company as comp on comp.[Comp ID]=emp.[Comp ID]
    ) a
    WHERE RowNum <=2
) as pivotdata
pivot (max([Employee Name]) for [RowNum] in (Emp1,Emp2,Emp3,Emp4)) as P