SELECT *
FROM Employees
WHERE ManagerId IS NULL
This statement will return all Employee records where the value of the ManagerId column is NULL.
The result will be:
Id    FName    LName    PhoneNumber    ManagerId    DepartmentId
1     James    Smith    1234567890     NULL         1
SELECT *
FROM Employees
WHERE ManagerId IS NOT NULL
This statement will return all Employee records where the value of the ManagerId is not NULL.
The result will be:
Id    FName       LName     PhoneNumber    ManagerId    DepartmentId
2     John        Johnson   2468101214     1            1
3     Michael     Williams  1357911131     1            2
4     Johnathon   Smith     1212121212     2            1
Note: The same query will not return results if you change the WHERE clause to WHERE ManagerId = NULL or WHERE ManagerId <> NULL.