Just my thought, but the excel sheet seems a bit simplified and doesn't take into account YTD payroll data, which is important if the payroll dips below the tax threshold for any reason, plus there should be both Employer deductions as well as Employee deductions so that the employer can use it to evaluate their own payments. Rightfully a monthly paid employee should have their amounts running down the sheet by month with the threshold accumulating each month Jan - Dec.
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"So Daddy, how come you telling me stealing not right when YOU copying DVDs? How come? How Come?"
RIP Ramesh ...