按以下逻辑可以解决这个问题:

1、先找出最高薪水

select
  max(salary)
from 
  salaries

2、排除最高薪水,即第二高薪水记为最高薪水

select
  salary
from 
  salaries
where
  salary != (select
               max(salary)
             from 
             salaries)

3、在2的基础上获取最高薪水,即满足题目要求

select
  s.emp_no,
  s.salary,
  e.last_name,
  e.first_name
from 
  employees as e
join
  salaries as s
on 
  e.emp_no = s.emp_no
where
  salary = (
            select 
              max(salary) 
            from 
              salaries 
            where 
              salary != (
                         select
                           max(salary)
                         from 
                           salaries)
           )