Epm_ID
=AND(COUNTIF($B$4:$B$13,B4)=1,LEN(B4)=7,LEFT(B4,1)=”E”,ISNUMBER(VALUE(RIGHT(B4,6))))

Basic Wages
=IF(E4<40,0,IF(D4="Grade-1",40*500,IF(D4="Grade-2",40*400,IF(D4="Grade-3",40*300))))

Overtime Wages
=IF(E4>40,(E4-40)*200,0)

Overtime Wages
=IF(E4>40,(E4-40)*200,0)

Gross Amount
=SUM(F4:H4)

Income Tax
=I4*5%

Net Amount
=I4-J4