with
t1 as(
    select
        dept_no,
        emp_no as manager_no,
        salary as manager_salary
    from
        dept_manager as dm left join salaries as s using(emp_no)
),
t2 as(
    select
        emp_no,
        manager_no,
        salaries.salary as emp_salary,
        manager_salary

    from
        dept_emp as de
        left join t1 using(dept_no)
        left join salaries using(emp_no)
    where
        emp_no != manager_no
)

select * from t2 where emp_salary>manager_salary