Thanks, guys, I'm already create paging and sorting with BCS. In my case BCS works fine with WCF services. At first I'm develop web service with follow contract:
[OperationContract]
IEnumerable<Employee> GetEmployeesPaged(int startRowNumber, int pageCount, string sortColumn, string sortDir);
then I'm created BDC definition with Read List Method for this WCF-method with Filters for all this parameters. I'm created Comparison filters, but FilterType has no sence in this case. After that I'm created External List with View for this Method. Opened this View in SharePoint Designer and change some parameters for View into XsltListViewWebPart:
<View Name="{50E1E936-0A3F-4096-84D2-FBDC194B4BAE}" DefaultView="TRUE" MobileView="TRUE" Type="HTML" DisplayName="Employee Read List Paged" Url="/Lists/Contracts/GetEmployeesPaged.aspx" Level="1" BaseViewID="1" ContentTypeID="0x" ImageUrl="/_layouts/images/generic.png">
<Method Name="GetEmployeesPaged">
<Filter Name="FilterRowNum" Value="{dvt_firstrow}"/>
<Filter Name="FilterPageCount" Value="30"/>
<Filter Name="FilterSortColumn" Value="{dvt_sortfield}"/>
<Filter Name="FilterSortDir" Value="{dvt_sortdir}"/>
</Method>
<RowLimit Paged="TRUE">30</RowLimit>
<Aggregations Value="Off"/>
</View>
After all my WCF service works fine with this parameters and that make possible server-side paging and sorting.
The one specific of this solution - is that the count of items, retrieved from the BCS must be encrease on every page on the number of [page size]+1. "+1" made SharePoint to add "next button". For example: you need to retrieve 121 items for BCS if you want to get 4th page and the page size is 30 items