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