INSERT INTO PARAMEMPRESA
   (CDEMPRESA, CDSITUCRT)
   (SELECT CDEMPRESA, CASE IDOPTSIMPLES WHEN 'S' THEN '1' ELSE '3' END AS CDSITUCRT
      FROM EMPRESA E
     WHERE NOT EXISTS (SELECT *
                         FROM PARAMEMPRESA P
                        WHERE E.CDEMPRESA = P.CDEMPRESA))
/

COMMIT
/