Case Statement in SQL using Like

You can also do like this. I think this will work.

select *
from table
where columnName like '%' + case when @varColumn is null then '' else @varColumn end  +  ' %'

For one, I would update your SQL to this so you are using a JOIN on your SELECT statement instead of placing this in a WHERE clause.

INSERT INTO Foundation.TaxLiability.EmpowerSystemCalendarCode

SELECT SystemTax.SystemTaxID,
       EmpowerCalendarCode.CalendarCodeID
      ,CASE WHEN  EmpowerCalendarCode.CalendarName LIKE '%Monthly%' THEN 3
            WHEN  EmpowerCalendarCode.CalendarName LIKE '%Annual%' THEN 2
            WHEN  EmpowerCalendarCode.CalendarName LIKE '%Quarterly%' THEN 4
       ELSE 0
       END
FROM Foundation.Common.SystemTax SystemTax
INNER JOIN Foundation.TaxLiability.EmpowerCalendarCode EmpowerCalendarCode
    ON SystemTax.EmpowerTaxCode = EmpowerCalendarCode.LongAgencyCode 
    AND SystemTax.EmpowerTaxType = EmpowerCalendarCode.EmpowerTaxType

two, what happens if you remove the INSERT INTO?