StackOverflow question #41867018, Sql Server

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CREATE TABLE employee (id INT, name VARCHAR(255));
    CREATE TABLE attendance (employee_id INT, swipe_in DATETIME, swipe_out DATETIME);
    CREATE TABLE business_calendar (working_day DATETIME);

INSERT INTO employee (id, name) VALUES (1, 'Joe Bloggs');
    INSERT INTO employee (id, name) VALUES (2, 'Jo Bloggs');
    INSERT INTO employee (id, name) VALUES (3, 'John Doe');
    INSERT INTO employee (id, name) VALUES (4, 'Jane Doe');

INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (1, '2017-01-30 09:00', '2017-01-30 17:00');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (2, '2017-01-30 09:30', '2017-01-30 17:15');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (3, '2017-01-30 09:15', '2017-01-30 17:15');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (1, '2017-01-31 08:30', '2017-01-31 17:45');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (3, '2017-01-31 09:30', '2017-01-31 17:15');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (2, '2017-02-01 09:00', '2017-02-02 17:30');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (3, '2017-02-01 09:15', '2017-02-02 17:15');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (1, '2017-02-02 09:00', '2017-02-02 17:00');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (2, '2017-02-02 09:00', '2017-02-02 17:00');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (1, '2017-02-03 08:45', '2017-02-02 17:00');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (2, '2017-02-03 08:15', '2017-02-02 17:00');
    INSERT INTO attendance(employee_id, swipe_in, swipe_out) VALUES (3, '2017-02-03 08:00', '2017-02-02 17:00');

INSERT INTO business_calendar (working_day) VALUES ('2017-01-30 00:00');
    INSERT INTO business_calendar (working_day) VALUES ('2017-01-31 00:00');
    INSERT INTO business_calendar (working_day) VALUES ('2017-02-01 00:00');
    INSERT INTO business_calendar (working_day) VALUES ('2017-02-02 00:00');
    INSERT INTO business_calendar (working_day) VALUES ('2017-02-03 00:00');
    INSERT INTO business_calendar (working_day) VALUES ('2017-02-06 00:00');

-- Single employee
    DECLARE @emp_id INT;
    SET @emp_id = 1;
    
    SELECT @emp_id AS employee_id, bc.working_day AS absent_day
    FROM business_calendar bc
    WHERE NOT EXISTS (
        SELECT * 
        FROM attendance a
        WHERE a.employee_id = @emp_id
          AND (DATEADD(day, DATEDIFF(day, 0, a.swipe_in), 0) = bc.working_day
               OR DATEADD(day, DATEDIFF(day, 0, a.swipe_out), 0) = bc.working_day));
               
    -- All employees
    SELECT e.id AS employee_id, bc.working_day AS absent_day
    FROM business_calendar bc
    CROSS JOIN employee e
    WHERE NOT EXISTS (
        SELECT * 
        FROM attendance a
        WHERE a.employee_id = e.id 
          AND (DATEADD(day, DATEDIFF(day, 0, a.swipe_in), 0) = bc.working_day
               OR DATEADD(day, DATEDIFF(day, 0, a.swipe_out), 0) = bc.working_day));

View schema
Execution time: 0,05 sec, rows selected: 14, rows affected: 22, absolute service time: 0,2 sec