You didn't ask the formula to round the final result. Assuming that your
32549 is what is in B2, you have asked for that to be rounded to -4 places
(1 significant figure), so that gave 30000. You've added that to 3% of
32549, so the answer would be 30967.47.

If you wanted to do something entirely different, and add B2*3% to B2, then
round that result to *two* significant figures, it would be
=ROUND(B2+B2*3%,2-LEN(INT(B2))) or
=ROUND(SUM(B2,B2*3%),2-LEN(INT(B2)))
--
David Biddulph

"Alabama" wrote in message
...
I am trying to nest the calculation of the gross up and the rounding,
following is an example as well as the formula that I am receiving the
error
on, also I do not know why my final rounded figure did not round up to
34K?

Example:

Payment Gross Up Sum Rounded
32,549.00 976.47 33,525.47 30,000.00

=SUM(B2*3%,ROUND(B2,1-LEN(INT(B2))))