SELECT TOP 1 salary 
FROM (
SELECT DISTINCT TOP 3 salary 
FROM tblSalary
ORDER BY salary DESC) S 
ORDER BY salary

SELECT EmpID,Salary from tblSalary a where 3=(select count
(EmpID) from tblSalary b where b.empid=a.empid)

for any RDBMS

SELECT EmpID,Salary from tblSalary a where 3=(select count
(distinct EmpID) from tblSalary b where b.empid>=a.empid)

For any database

select empid,salary
from (select distinct empid,salary,
Dense_Rank() over(order by salary desc) as Rank
from dbo.EmpSalary) b
where b.rank=3

CREATE procedure Proc_Loaddata_Text (@File_path nvarchar
(255),@Table_Name varchar(100)) AS
   
DECLARE @SQLString NVARCHAR(4000)

/* Build Command*/

SET @SQLString =N'Bulk Insert ['+@Table_Name+'] from ' + 
N'N''' + @File_path + N''' with (FIELDTERMINATOR=''|'', 
ROWTERMINATOR = ''\n'')'

--print @SQLString

/* Execute */

EXEC (@SQLString)
GO

SELECT TOP 1 salary 
FROM (
SELECT DISTINCT TOP 3 salary 
FROM tblSalary
ORDER BY salary DESC)

--Sumesh.S.G--
SELECT TOP 1 salary 
FROM (select top 3 Salary
from dbo.TBL_Employee
order by Salary desc) as TemTable order by Salary asc
--Happy coding--