SQL Server 2014

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create table Employee (EmployeeNo int, EmpName varchar(50));

insert into Employee values (1, 'a'), (2, 'b'), (3, 'c');

create table WorkRecord2 (id int, EmployeeRun int, Company int, [date] date);

insert into WorkRecord2 values (1, 1, 1, '2013-05-06'), (2, 2, 1, '2013-05-06')
, (3, 3, 1, '2013-05-07');
6 rows affected

BEGIN TRANSACTION;

    -- create temporary table
    create table #deletedRecords (employeeId int);
    
    -- INSERT INTO #deletedRecords
    SELECT e.EmployeeNo
    FROM WorkRecord2 w
    INNER JOIN Employee e
           ON e.EmployeeNo = w.EmployeeRun
          AND w.Company = 1
          AND w.date = '2013-05-06';
          
    -- delete from WorkRecord2
    DELETE w
    FROM WorkRecord2 w
    INNER JOIN #deletedRecords d
           ON w.EmployeeRun = d.employeeId;
           
    -- delete from Employee using exists
    DELETE 
    FROM Employee
    WHERE EXISTS (SELECT 1
                  FROM #deletedRecords d
                  WHERE d.employeeId = EmployeeNo);
                  
    -- drop temporary table
    DROP TABLE #deletedRecords;

COMMIT TRANSACTION;


EmployeeNo


1

2


SELECT *
FROM WorkRecord2


id
EmployeeRun
Company
date


1
1
1
2013-05-06

2
2
1
2013-05-06

3
3
1
2013-05-07


SELECT *
FROM Employee


EmployeeNo
EmpName


1
a

2
b

3
c