EMP Table:

EMPNO NUMBER(10) PK , 
SALARY NUMBER(10),
COMM NUMBER(3)
...........................

SAL Table:

EMPNO NUMBER(10) FK ,
SAL_PERIOD NUMBER(5),
SAL_YEAR   NUMBER(5),
AMOUNT    NUMBER(10,3)

SELECT EMPNO , ...
FROM EMP

INSERT INTO table (column-list) VALUES (column_list)
or
INSERT INTO table (column-list) SELECT ...

CREATE OR REPLACE PROCEDURE xxxxx
BEGIN
  INSERT ...
END ;
/

I Want to Write a PROCEDURE to Insert into SAL Table
EMPNO , SAL_PERIOD 

Can anyone help me writing the code. 

1) insert into sal (sal_year) 
select (to_number(to_char(sysdate, 'YYYY')))
from dual;

2)  insert into sal (ammount) 
select (sal+comm) 
from emp 
where emp.empno=sal.empno;

3) insert into sal 
(empno,sal_period) 
values(&empno,&sal_period);

insert into sal
  (empno, sal_period, sal_year, amount)a
  (select empno, 
          &sal_period, 
          to_number(to_char(sysdate, 'yyyy')),
          nvl(salary, 0) + nvl(comm, 0)
   from emp
   where empno = &empno
  );

EXTRACT (YEAR FROM SYSDATE)