select  a.employee_id, a.first_name, a.last_name, a.salary,
        b.employee_id, b.first_name, b.last_name, b.salary
--       ,       prior a.salary
  from 
  (select employee_id, first_name, last_name, salary 
    from employees order by salary desc, employee_id) a,  
  ( 
     (select  employee_id, first_name, last_name, salary 
        from employees)
       minus 
     select * from 
     (select employee_id, first_name, last_name, salary 
     from employees order by salary desc) where rownum<2 
   ) b
 where  b.employee_id(+) = a.employee_id