Normalization: Should common columns of two tables be pulled out into a third table?
I see 3 options


Do nothing
Superkey/subtype, that is put the common fields into empl 
Change to a self referencing table to build a hierarchy


Now, 


Option 2 is similar to what you've described (mostly)
Option 3 is where you'd use a recursive CTE


However, I can't help thinking that Option 3 or some variety would be better. Perhaps some more info about what the columns mean? (Personally I don't abbreviate column names because the names are opaque)