Nth Highest Salary

This is the most popular interview question. How to find Nth Highest Salary of the employee.

SELECT * FROM
(
   SELECT ROW_NUMBER () OVER (ORDER BY emp_sal DESC) row_number,
   empId,emp_salFROM emp
)  a
   WHERE row_number = N
GO

Script

CREATE DATABASE Test
GO
USE Test
GO
IF OBJECT_ID ('dbo.emp') IS NOT NULL
DROP TABLE dbo.emp
GO
CREATE TABLE dbo.emp
(
   empId INT NOT NULL,
   emp_Name VARCHAR (15),
   emp_sal INT
)
GO
INSERT INTO dbo.emp
(
   empId, emp_Name, emp_sal)
   VALUES (101, 'ABC', 50000)
   GO
   INSERT INTO dbo.emp(empId, emp_Name, emp_sal)
   VALUES (101, 'CFR', 90000)
   GO
   INSERT INTO dbo.emp (empId, emp_Name, emp_sal)
   VALUES (101, 'DFF', 70000)
   GO
   INSERT INTO dbo.emp (empId, emp_Name, emp_sal)
   VALUES (101, 'GDD', 80000)
   GO
   INSERT INTO dbo.emp (empId, emp_Name, emp_sal)
   VALUES (101, 'DFV', 95000)
   GO
SELECT * FROM
(
   SELECT ROW_NUMBER () OVER (ORDER BY emp_sal DESC) row_number,
   empId,emp_sal
   FROM emp
)a
WHERE row_number = 4
GO