Aangezien u een vast aantal werknemers in uw lijst heeft (uit uw opmerking), hoeft deze niet dynamisch te zijn. Een gewone spil zou het lukken:
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