Because you are addressing the subject ('sir') directly, you use a comma.
"Happy Birthday, sir!" is correct.
In the second question, you can simply add sir to the end and separate it with a comma:
"Congratulations for completing another trip around the sun, sir!"
As for whether the exclamation point is necessary, that depends entirely on one's relationship with the subject, as well as how momentous the occasion is. If one is friendly and relatively informal with the subject, the exclamation point is perfectly acceptable.