It seems that you meant :
declare @empid varchar(100) = 'k,b,c'
So the solution is this :
declare @empid varchar(100) = 'k,b,c'
declare @xml xml
set @xml = N'<root><r>' + replace(@empid, ',','</r><r>') + '</r></root>'
select * from table where id in
(
select r.value('.','varchar(max)') as item
from @xml.nodes('//root/r') as records(r)
)
Hope it helps.