Assuming you have read the data from the file into some sort of collection say List<empdata>, where EmpData is your object here is what I would do (in almost pseudocode):
List<empdata> emps = ParseExcelData();
foreach(EmpData emp in emps)
{
if (GetEmpDataFromDatabaseById(emp.Emp_ID) == null )
{
SaveEmpData(emp);
}
}</empdata>
You would have to write your own ParseExcelData, GetEmpDataFromDatabaseById and SaveEmpData methods.
Hope this helps.
Cheers.