Sie können so etwas versuchen
;WITH EmployeeTable AS
(
SELECT 1 EmpId,0 ManagerId , 5 Level ,'CEO' Value
UNION ALL SELECT 2,1, 4,'EMP'
UNION ALL SELECT 3,1, 4,'ORG'
UNION ALL SELECT 4,2, 3,NULL
UNION ALL SELECT 5,2, 3,NULL
UNION ALL SELECT 6,2, 2,NULL
UNION ALL SELECT 7,1, 1,NULL
UNION ALL SELECT 8,5, 0,NULL
),LevelHire AS
(
SELECT EmpId, ManagerId,Level,Value
FROM EmployeeTable
WHERE EmpId = 2
UNION ALL
SELECT RC.EmpId, RC.ManagerId, Lh.Level,LH.Value
FROM LevelHire LH
INNER JOIN [EmployeeTable] RC
ON LH.EmpId= RC.ManagerId
)
SELECT E.EmpId, E.ManagerId,E.Level,ISNULL(E.Value ,LH.Value) Value
FROM EmployeeTable E
LEFT JOIN LevelHire LH
ON E.EmpId = LH.EmpId