A NULL value in a database represents a field with no value, which is different than a field containing a zero or spaces. To test for NULL values, the IS NULL and IS NOT NULL operators must be used instead of comparison operators. The IS NULL operator selects records where the column is empty/NULL, while IS NOT NULL selects records where the column contains a non-empty value. For example, to find employee names where the salary field is empty, use "SELECT names FROM Employee WHERE Salary IS NULL".