this can be done also in using query below,
scenario 1: Output two records
WITH employee
AS (
SELECT 34 emp_id, 100 rate FROM DUAL
UNION
SELECT 22 emp_id, 49 rate FROM DUAL
UNION
SELECT 19 emp_id, 49 rate FROM DUAL
UNION
SELECT 29 emp_id, 30 rate FROM DUAL
UNION
SELECT 17 emp_id, 22 rate FROM DUAL),
emp_rate_cnt AS
(SELECT rownum rown, rate, same_rate_count
FROM (SELECT rate, count(1) same_rate_count
FROM employee
GROUP BY rate
ORDER BY rate DESC))
SELECT *
FROM employee a
WHERE exists (SELECT 1
FROM emp_rate_cnt b
WHERE b.rate = a.rate
AND b.rown = 2
AND b.same_rate_count > 1);
scenario 2: Output no records
WITH employee
AS (
SELECT 34 emp_id, 100 rate FROM DUAL
UNION
SELECT 22 emp_id, 49 rate FROM DUAL
UNION
SELECT 19 emp_id, 50 rate FROM DUAL
UNION
SELECT 29 emp_id, 30 rate FROM DUAL
UNION
SELECT 17 emp_id, 22 rate FROM DUAL),
emp_rate_cnt AS
(SELECT rownum rown, rate, same_rate_count
FROM (SELECT rate, count(1) same_rate_count
FROM employee
GROUP BY rate
ORDER BY rate DESC))
SELECT *
FROM employee a
WHERE exists (SELECT 1
FROM emp_rate_cnt b
WHERE b.rate = a.rate
AND b.rown = 2
AND b.same_rate_count > 1);