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db<>fiddle
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CREATE TABLE `Report` (
`empid` int(11) DEFAULT NULL,
`effectivefrom` text,
`totalSalary` int(11) DEFAULT NULL
) ENGINE=InnoDB DEFAULT CHARSET=latin1;


INSERT INTO Report
(`empid`,
`effectivefrom`,
`totalSalary`)
VALUES
(200,'2017-07-01',10000
);

INSERT INTO Report
(`empid`,
`effectivefrom`,
`totalSalary`)
VALUES
(200,'2017-07-01',12000
);

INSERT INTO Report
(`empid`,
`effectivefrom`,
`totalSalary`)
VALUES
(200,'2017-07-01',15000
);


select r.totalSalary, r.nextTotalSalary , ( case when isnull(r.nextTotalSalary)= 1 then r.totalSalary
else nextTotalSalary
end ) - r.totalSalary
from (
totalSalary nextTotalSalary ( case when isnull(r.nextTotalSalary)= 1 then r.totalSalary
else nextTotalSalary
end ) - r.totalSalary
10000 12000 2000
12000 15000 3000
15000 null 0