You could use this for the hours up to 40...

=MIN(40,A1)

and this for the excess...

=IF(A140,A1-40,"")

Rick


"Bernie" wrote in message
...
I do payroll where I list hours per day I need a formula that when the
hours
go over 40 that it will put 40 in one cell and the ammout of overtime in a
cell below it.

Also a formula that will look at other cells such as sick and vacation to
be
part of the 40 hour week equation