How to create ODataQueryOptions manually

Is there a way to use latest Odata to $filter items server-side? How can I make instance of ODataQueryOptions.
In result I would like something like this:

var filterQuery = "Id eq 1"

var context = /*How to?*/; 
var request = /*How to?*/;

var options = new ODataQueryOptions(context, request);
var query = option.ApplyTo(employees);