say hours worked are in cell a1 then to have overtime in cell b1 type the
following:

=max(0,a1-40)

"Frustrated" wrote in message
...
I'am just learning to use formulas and working on a payroll spreadsheet. I
have it all done except that overtime is paid after 40 hours. I need a
formula that tells it to take any hours over 40 and put it into the
overtime
column. Can you help