• Declare two variables like below

--Declare Variable 

DECLARE @Pivot_Column [nvarchar](max); 

DECLARE @Query [nvarchar](max); 

• Select comma-separated dynamic column.

 --Select Pivot Column

SELECT @Pivot_Column= COALESCE(@Pivot_Column+',','')+ QUOTENAME(BreakupName) FROM 

                    (SELECT DISTINCT SB.BreakupName FROM [Pay].[SalaryDetails] SD

                    JOIN [Pay].[SalaryBreakUp] SB ON SD.BreakupID=SB.BreakupID)Tab 

• Create dynamic query and use selected @Pivot_Column in selection.

--Create Dynamic Query

SELECT @Query='SELECT EmployeeID, '+@Pivot_Column+' FROM   

                    (SELECT SD.EmployeeID, SB.BreakupName , SD.BreakupAmount FROM [Pay].[SalaryDetails] SD

                    JOIN [Pay].[SalaryBreakUp] SB ON SD.BreakupID=SB.BreakupID )Tab1 

                    PIVOT 

                    ( 

                    SUM(BreakupAmount) FOR [BreakupName] IN ('+@Pivot_Column+')) AS Tab2 

                    ORDER BY Tab2.EmployeeID'

• Execute query

 --Execute Query

 EXEC  sp_executesql  @Query