I need to insert/update the table tbl_emp_payment from tbl_payments
This is kind of a daily process :

Day1 - We will be inserting the values for the 'E123456' to tbl_emp_payment
Day2 - We will delete from tbl_payments and reload the second insert and now I need to update the pending
       amount in a different way
       Crieria : If any one of the value changes in the pending amount of the E123456
       		 Then all the current amount should be populated in the pending amount where it is 0
       		 and any thing greater than 0 should take only the pending amount
       		 
       		 Current amount is updated as it is 
       		 
Day 3:Now in Day3 we have one extra insert and one update So again for insert also it should meet the 
      Day2 criteria where the new record has a value in the pending amount which is greater than 0 then
      it should update the pending amount(which is greater than 0) with the current amount



create Table tbl_payment

(
emp_number Varchar(20) NOT NULL,
payment_description varchar(10) NOT NULL,
current_payment money NOT NULL,
pending_payment money NOT NULL
)


create Table tbl_emp_payment

(
emp_payment_id INT IDENITITY(1,),
emp_number Varchar(20) NOT NULL,
payment_description varchar(10) NOT NULL,
current_payment money NOT NULL,
pending_payment money NOT NULL
)

Day 1:

INSERT INTO tbl_payments
(
	emp_number,
	payment_description,
	current_payment,
	pending_payment
)

SELECT 'E123456','COUNTY',456.78,0.00 UNION
SELECT 'E123456','CITY',893.56,0.00 UNION
SELECT 'E123456','STATE',234.34,0.00 UNION
SELECT 'E123456','MISC',789.78,0.00 


Day2 :

DELETE FROM tbl_payments

INSERT INTO tbl_payments
(
	emp_number,
	payment_description,
	current_payment,
	pending_payment
)

SELECT 'E123456','COUNTY',456.78,0.00 UNION
SELECT 'E123456','CITY',893.56,0.00 UNION
SELECT 'E123456','STATE',234.34,28.00 UNION
SELECT 'E123456','MISC',789.78,0.00 


Day3 :

DELETE FROM tbl_payments

INSERT INTO tbl_payments
(
	emp_number,
	payment_description,
	current_payment,
	pending_payment
)

SELECT 'E123456','COUNTY',456.78,0.00 UNION
SELECT 'E123456','LTG',389.23,73.00