Use of recursive CTE to get user tree hierarchy (Top to Bottom)

Below script can be use with recursive CTE to get user hierarchy  in SQL Server..

DECLARE @userType INT = 3

DECLARE @emp AS TABLE (Id INT, FName VARCHAR(100),LName VARCHAR(100), ReportTo INT)

INSERT INTO @emp (Id,  FName, LName, ReportTo) VALUES

(1, 'Tom','Joe', 5)

,(2, 'Peter','Pep', 4)

,(3, 'Sem','Leo', 4)

,(4, 'Neeraj','Gusain', 0)

,(5, 'Mark','Pettit', 3)

,(6, 'Sara','Thomas', 2)

,(7, 'Jobb','Mular', 2)

,(8, 'Mark','Rekhei', 5)

,(9, 'Sara','Leon', 3)

,(10, 'Peter','James', 8)

;WITH CTE 

AS

(

SELECT id, FName, LName, ReportTo, 0 as [level]

FROM @emp

WHERE (ReportTo = 0 AND  @userType = 0) OR id = @userType

    UNION ALL

SELECT e.id, e.FName, e.LName, e.ReportTo, (ct.[level] + 1) AS [level]

FROM @emp e

JOIN CTE ct ON ct.id = e.ReportTo

WHERE e.ReportTo <> 0 

)

SELECT * FROM CTE 

ORDER BY id