how to use pivot multiple values in a column using sqlserver?

-- Create Table
Create Table EmpDetails
(
Emp_Id  int,
Emp_Name varchar(40),
Allowance_Names varchar(40),
Allowance_Values varchar(40),
)
--Sample data Insert
Insert into EmpDetails Values(1,'Emp1',     'AllowNames1',         'Values1')
Insert into EmpDetails Values(1,'Emp1',     'AllowNames2',         'Values2')
Insert into EmpDetails Values(1,'Emp1',     'AllowNames3',         'Values3')
Insert into EmpDetails Values(1,'Emp1',     'AllowNames4',         'Values4')
Insert into EmpDetails Values(2,'Emp2',     'AllowNames1',         'Values2_1')
Insert into EmpDetails Values(2,'Emp2',     'AllowNames2',         'Values2_2')
Insert into EmpDetails Values(2,'Emp2',     'AllowNames3',         'Values2_3')
Insert into EmpDetails Values(2,'Emp2',     'AllowNames4',         'Values2_4')


-- Pivot Select Query
DECLARE @MyColumns AS NVARCHAR(MAX),
    @SQLquery  AS NVARCHAR(MAX)
-- here first we get all the ItemName which should be display in Columns we use this in our necxt pivot query
select @MyColumns = STUFF((SELECT ',' + QUOTENAME(Allowance_Names) 
                    FROM EmpDetails
                    GROUP BY Allowance_Names
                    ORDER BY Allowance_Names
            FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')
set @SQLquery = N'SELECT Emp_Id,Emp_Name,' + @MyColumns + N' from 
             (
               SELECT 
                Emp_Id,
				Emp_Name, 
				Allowance_Values as values2 
				,Allowance_Names
    FROM EmpDetails
            ) x
            pivot 
            (
                 max(values2)
                for Allowance_Names in (' + @MyColumns + N')
            ) p '
exec sp_executesql @SQLquery;