Excel Formula

Hi guys

i am currently working on excel, however i have been having problems with it for ages as i cant get the right answers by using formulas.

if you have a look at the spread sheet from the attachment you will have a better understanding from it.

when you open up the spreadsheet you may get a message warning you about MACROS. If that does come up just press DISABLE MACROS.

As you have a look at the National insurance CELL C19 i can not get the right formula to get the answer? also the cost of per employee needs to be increased in cell D21.

If anyone knows what formulas need to go in at any cells please do let me know.

Thank you.