Relative Cell Referencing

Assuming column labels are in row 9

Cell E10 Formula:  =D10*10%                        

Cell F10 Formula:  =(D10-E10)*C10

Net Total of 3065.65 (cell F16) is got by AutoSum

Vat is F16*21%

Total of 3709.44 is F16+F17

Absolute Cell Referencing:

§         Overtime Pay calculated as No Hrs Overtime X Rate per hour  

(Rate per Hour=$C$3)    Cell D8 Formula:  =$C$3+C8

§         Total Wage calculated as Rate of Pay + Overtime Pay  Cell E8 Formula:  =B8+D8

Formatting Notes

Remember to format the cells in columns B,  D and E as currency (€ after January 2002)
Format menu -Cells - Number tab - Currency

Row 6 is formattedas follows:

Select Row 6 - Right click - Format cells... - Alignment tab - Wrap text

What If ? Analysis:

Change the Basic Rate of Pay/Week and the Overtime Rate per hour to (say) £300 and £10 respectively and see what effect this has on the employees' wages and on the Total Wage Bill.