Вы можете использовать lag
аналитическую функцию Windows
with salary( paydate, salary, employee) as
(
select '2015-05-15',1800,1 union all
select '2015-04-15',1600,1 union all
select '2015-03-15',1300,1 union all
select '2015-02-15',1000,1
)
select s.paydate,s.salary,
round(100*(cast(s.salary-lag(s.salary,1,s.salary)
over (partition by s.employee order by s.paydate) as decimal)
/lag(s.salary,1,s.salary) over (partition by s.employee order by s.paydate)
,2) as growth_as_percentage
from salary s
order by s.employee, s.paydate desc;
paydate salary growth_as_percentage
2015-05-15 1800 12,5000
2015-04-15 1600 23,0800
2015-03-15 1300 30
2015-02-15 1000 0
Демо