Update or insert issues in SQL Server?

It seems that when you created your emp_backup table, that you also created a table PK on the EMPNO table. This will prevent you from inserting the same emp record twice.

In order to collect all change you will need a history (or audit) table. Create a triger on your table that writes a record to including an activity-time field the history table with each change. Then select from the history table when activity-time field greater than last backup query.

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