=COUNTIFS(Sheet2!$A:$A,$A2,Sheet2!$B:$B,B$1)
copied down and across
where Sheet2 is name of the Employee list sheet.
Column A in that sheet contains the Business Units, Column B contains the Roles. In the active sheet A2 list first Business Unit and B1 list first Role.
If it doesn't work or you can't match with your data, then post a sample file.
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