IF function a bit. It has three pieces (called "arguments"). The first argument tests a condition. The second tells Excel to do if this condition is true. The third argument tells Excel what to do if the condition is not true. For example, if you wanted to see if the employee worked over 40 hours (and hours is in cell A1), you could say: =IF(A1>=40 If this is true, then you know they worked 40 hours of regular time, so you add this --- =IF(A1>=40,40 If this is not true, then the number of hours they did work is in A1: =IF(A1>=40,40,A1) Anybody has another example that explains the IF function? What are the arguments in the payroll example?