Use ROW_NUMBER
(if you want a single) or DENSE_RANK
(for all related rows):
WITH CTE AS
(
SELECT EmpID, EmpName, EmpSalary,
RN = ROW_NUMBER() OVER (ORDER BY EmpSalary DESC)
FROM dbo.Salary
)
SELECT EmpID, EmpName, EmpSalary
FROM CTE
WHERE RN = @NthRow