Join/Pivot two tables with no relations?

Add the employee list as a custom column, expand that column, then pivot on that column.

let
    Source = <Date Table Sourcce>,
    #"Added Custom" = Table.AddColumn(Source, "Custom", each Employees[Employee]),
    #"Expanded Custom" = Table.ExpandListColumn(#"Added Custom", "Custom"),
    #"Pivoted Column" = Table.Pivot(#"Expanded Custom", List.Distinct(#"Expanded Custom"[Custom]), "Custom", "Target working hours")
in
    #"Pivoted Column"

In the above, I'm assuming Employees is a separately loaded query with a column named [Employee] that is the list of names.