diff --git a/clients/mssql/dialect/dialect.go b/clients/mssql/dialect/dialect.go
index adfbff90..a34787be 100644
--- a/clients/mssql/dialect/dialect.go
+++ b/clients/mssql/dialect/dialect.go
@@ -202,11 +202,11 @@ USING %s AS %s ON %s`,
 	if softDelete {
 		return []string{baseQuery + fmt.Sprintf(`
 WHEN MATCHED %sTHEN UPDATE SET %s
-WHEN NOT MATCHED AND COALESCE(%s, 0) = 0 THEN INSERT (%s) VALUES (%s);`,
+WHEN NOT MATCHED THEN INSERT (%s) VALUES (%s);`,
 			// WHEN MATCHED %sTHEN UPDATE SET %s
 			idempotentClause, sql.BuildColumnsUpdateFragment(cols, constants.StagingAlias, constants.TargetAlias, md),
-			// WHEN NOT MATCHED AND COALESCE(%s, 0) = 0 THEN INSERT (%s)
-			sql.QuotedDeleteColumnMarker(constants.StagingAlias, md), strings.Join(sql.QuoteColumns(cols, md), ","),
+			// WHEN NOT MATCHED THEN INSERT (%s)
+			strings.Join(sql.QuoteColumns(cols, md), ","),
 			// VALUES (%s);
 			strings.Join(sql.QuoteTableAliasColumns(constants.StagingAlias, cols, md), ","),
 		)}, nil
diff --git a/clients/mssql/dialect/dialect_test.go b/clients/mssql/dialect/dialect_test.go
index bdc6e58a..7bc7d65d 100644
--- a/clients/mssql/dialect/dialect_test.go
+++ b/clients/mssql/dialect/dialect_test.go
@@ -247,6 +247,6 @@ WHEN NOT MATCHED AND COALESCE(stg."__artie_delete", 1) = 0 THEN INSERT ("id","ba
 MERGE INTO database.schema.table tgt
 USING {SUB_QUERY} AS stg ON tgt."id" = stg."id"
 WHEN MATCHED THEN UPDATE SET "id"=stg."id","bar"=stg."bar","updated_at"=stg."updated_at","start"=stg."start","__artie_delete"=stg."__artie_delete"
-WHEN NOT MATCHED AND COALESCE(stg."__artie_delete", 0) = 0 THEN INSERT ("id","bar","updated_at","start","__artie_delete") VALUES (stg."id",stg."bar",stg."updated_at",stg."start",stg."__artie_delete");`, queries[0])
+WHEN NOT MATCHED THEN INSERT ("id","bar","updated_at","start","__artie_delete") VALUES (stg."id",stg."bar",stg."updated_at",stg."start",stg."__artie_delete");`, queries[0])
 	}
 }