MERGE INTO emp_tgt tgt
USING emp src
ON (tgt.empno=src.empno)
WHEN MATCHED THEN
UPDATE SET tgt.ename = src.ename,
tgt.job=src.job,
tgt.mgr=src.mgr,
tgt.hiredate=src.hiredate,
tgt.sal=src.sal,
tgt.comm=src.comm,
tgt.deptno=src.deptno
DELETE WHERE tgt.sal < 5000
WHEN NOT MATCHED THEN
INSERT (tgt.empno, tgt.ename, tgt.job, tgt.mgr, tgt.hiredate, tgt.sal, tgt.comm, tgt.deptno)
VALUES (src.empno, src.ename, src.job, src.mgr, src.hiredate, src.sal, src.comm, src.deptno);