using merge mssql
MERGE Target AS T
USING Source AS S
ON (T.EmployeeID = S.EmployeeID)
WHEN NOT MATCHED BY TARGET AND S.EmployeeName LIKE 'S%'
THEN INSERT(EmployeeID, EmployeeName) VALUES(S.EmployeeID, S.EmployeeName)
WHEN MATCHED
THEN UPDATE SET T.EmployeeName = S.EmployeeName
WHEN NOT MATCHED BY SOURCE AND T.EmployeeName LIKE 'S%'
THEN DELETE