I have written below line which create item in destination list but would like to check if item exist update the column else create new item my Title field is primary key for source & destination
foreach (ListItem SourcelistItem in lic)
{
// We have all the list item data. For example, Title.
var employee = contextDestination.Web.EnsureUser(((FieldUserValue)SourcelistItem["Account"]).LookupValue);
var supervisor = contextDestination.Web.EnsureUser(((FieldUserValue)SourcelistItem["MGR"]).LookupValue);
contextDestination.Load(supervisor, user => user.Id);
contextDestination.Load(employee, user => user.Id);
contextDestination.ExecuteQuery();
ListItem DestnewItem = destList.AddItem(itemCreateInfo);
DestnewItem["Title"] = SourcelistItem["Title"];
DestnewItem["Account"] = new FieldUserValue { LookupId = employee.Id };
DestnewItem["MGR"] = new FieldUserValue { LookupId = supervisor.Id };
DestnewItem.Update();
}