--user_id, boss_user_id, payment
with db as
(
select distinct employee_id as user_id, manager_id as boss_user_id, salary as payment
from employees
)
select t1.user_id
from db t1
cross join t2
where t1.boss_user_id = t2.user_id
and coalesce(t1.payment, 0) > coalesce(t2.payment, 0)