A more elegant solution could be like
DECLARE @TBL TABLE
(
EMPID INT,
DESIGNATION VARCHAR(20),
SALARY FLOAT
)
INSERT INTO @TBL (EMPID, DESIGNATION, SALARY)
SELECT 102, 'MANAGER', 55000
UNION ALL
SELECT 234, 'MANAGER', 45000
UNION ALL
SELECT 345, 'MANAGER', 35000
UNION ALL
SELECT 446, 'MANAGER', 25000
SELECT T.SALARY
FROM
(select 1 as ROWID
UNION ALL
select 2
UNION ALL
select 3
UNION ALL
select 4
UNION ALL
select 5
) A LEFT OUTER JOIN
(
SELECT TOP 5 ROW_NUMBER() OVER (ORDER BY EMPID) AS ROWID, *
FROM @TBL T
) T ON T.ROWID = A.ROWID