This is slightly complicated, since you are going to have to rely on the Id values being in ascending numeric order - if you can, you should consider time-stamping the rows instead to give you a "proper", defined sort order.
This is because SQL server can return records in any order unless you explicitly specify an ORDER BY clause or similar.
So... try this:
SELECT m.id, m.deptId, m.empId, m.sal
FROM MyTable m
LEFT JOIN MyTable n ON m.empId = n.empId AND m.id < n.id
WHERE n.id IS NULL