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{"sheet":"About PWM Bonus","index":0,"n_rows":32,"n_cols":3,"rows_kept":32,"cut":false,"hidden":false,"merged":[[31,1,31,3],[30,1,30,3],[24,2,24,3],[26,2,26,3],[1,1,1,2],[28,2,28,3]]}
[]
[null,"PWM Bonus"]
[]
[null,"Who is eligible?"]
[null,"• ","Full-time and part-time resident (i.e. Singapore / PR) cleaners, and landscape maintenance employees under LCR companies"]
[null,"• ","Employee must have worked for minimum 12 months with the same employer, unless there is a change of service provider"]
[]
[null,"How much is the PWM Bonus amount?"]
[null,"• ","The total PWM Bonus quantum in a given year must be no less than two weeks of the employee’s prevailing basic monthly wage"]
[null,"• ","The PWM Bonus quantum payable in 2020 (i.e. year of implementation) will be computed from 1 January 2020"]
[]
[null,"When must the PWM Bonus be paid?"]
[null,"•","Within one month from the bonus computation cut-off date or on the employee’s last day of employment, whichever earlier"]
[null,"•","PWM Bonus must be paid at least once, but not more than twice a year"]
[]
[null,"Is the PWM Bonus subject to CPF contribution?"]
[null,"•","Yes, PWM Bonus is subject to CPF contributions by both employer and employee and must be reflected in the employee’s salary slip"]
[]
[null,"Can Performance Bonus or Festive Bonus be considered as PWM Bonus?"]
[null,"•","Yes, as long as all other conditions are met"]
[]
[]
[null,null,"How to calculate the amount of PWM Bonus payable?"]
[]
[null,null,"Step 1: Cleaning Businesses (CB) / LCR Companies must first decide whether to pay the PWM Bonus once a year, twice a year or on the worker’s employment anniversary date; and establish the cut-off date for PWM Bonus Computation. Bonus Quantum is based on the worker's current basic wage."]
[]
[null,null,"Step 2: CB / LCR Companies can refer to the formula* for the various scenarios as detailed in the addendum report by the respective Tripartite Clusters to compute the PWM Bonus amount\n- “Recommendations on the Implementation of PWM Bonus” by the Tripartite Cluster for Cleaners (TCC)\n- \"Recommendations on Implementation of Progressive Wage Model Bonus (3 Jul 2019)\" by the Tripartite Cluster for Landscape Industry (TCL)"]
[]
[null,null,"Please visit www.ntuc.org.sg/tripartiteguidelines to download the report"]
[]
[null,"Note: Cleaning businesses / LCR Companies are advised to communicate clearly with their employees through a staff circular on the PWM Bonus eligibility and their policy on the payment schedule"]
[null,"* Part-time hours should be less than 35 hours per week. Full-timers whose contractual hours are less than 44 hours per week should not have their PWM Bonus pro-rated based on 44 hours per week. Example: If the contractual hours of a full-timer is 40 hours per week, then any proration should be based on 40 hours per week instead of 44 hours per week.","part-time hours should be less than 35 hours per week, and full-timers working less than 44 hours per week should not have their PWM Bonus pro-rated. "]

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[]
[]
[]
[null,null,"Check Eligibility"]
[]
[null,null,"Employment Status?","<Select>"]
[null,null,null,{"$f":"IF(D6=\"Discontinued due to change of svc provider\", \"This is when the service contract with client ended and employee is not redeployed, i.e. employee is not assigned a new place or task under the same employer.\",IF(D6=\"Terminated by ER due to circumstances not within worker’s control\",\"& not related to performance / conduct e.g. company closure during contract period\",\"\"))","v":""}]
[null,null,{"$f":"IF(D6=\"\",\"\",IF(OR(D6=\"Continues\",D6=\"Part Time Worker\"), \"Has 12 months of service?\",\"\"))","v":""},"<Select>"]
[]
[null,null,{"$f":"IF(D6=\"<Select>\",\"\",IF(OR(D6=\"Discontinued due to change of svc provider\",D6=\"Retired/Medically Boarded Out\",D6=\"Terminated by ER due to circumstances not within worker’s control\",D6=\"Worker resigns/was terminated during contract due to misconduct\"),\"Eligible for PWM Bonus:\", IF(OR(D6=\"\",D8=\"\",AND(D6=\"Continues\",D8=\"<Select>\"),AND(D6=\"Part Time Worker\",D8=\"<Select>\")),\"\",IF(AND(OR(D6=\"Continues\", D6=\"Part Time Worker\",D6=\"Worker resigns/was terminated during contract due to misconduct\"), OR(D8=\"Yes\",D8=\"No\")),\"Eligible for PWM Bonus:\"))))","v":""},{"$f":"IF(D6=\"<Select>\",\"\",IF(OR(D6=\"Discontinued due to change of svc provider\",D6=\"Retired/Medically Boarded Out\",D6=\"Terminated by ER due to circumstances not within worker’s control\"),\"Yes\",IF(AND(OR(D6=\"Continues\",D6=\"Part Time Worker\"),D8=\"Yes\"),\"Yes\",IF(OR(AND(OR(D6=\"Continues\",D6=\"Part Time Worker\"),D8=\"No\"),D6=\"Worker resigns/was terminated during contract due to misconduct\"),\"No\",\"\"))))","v":""}]

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[]
[]
[null,{"$f":"IF(Compute!B3=\"\",\"\",Compute!B3)","v":"PWM Bonus Calculator (v 4.10 dd 29/12/20)"},null,{"$f":"IF(Compute!D3=\"\",\"\",Compute!D3)","v":"Instruction: Input in grey cells applicable"}]
[null,{"$f":"IF(Compute!B4=\"\",\"\",Compute!B4)","v":"Message:"},{"$f":"IF(Compute!C4=\"\",\"\",Compute!C4)","v":""},{"$f":"IF(Compute!D4=\"\",\"\",Compute!D4)","v":""},{"$f":"IF(Compute!E4=\"\",\"\",Compute!E4)","v":""},{"$f":"IF(Compute!F4=\"\",\"\",Compute!F4)","v":""},{"$f":"IF(Compute!G4=\"\",\"\",Compute!G4)","v":""},null,null,null,{"$f":"IF(Compute!K4=\"\",\"\",Compute!K4)","v":""}]
[null,{"$f":"IF(Compute!B5=\"\",\"\",Compute!B5)","v":"PWM Bonus Yr"},{"$f":"IF(Compute!C5=\"\",\"\",Compute!C5)","v":""},null,null,{"$f":"IF(OR($D12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF(AND($D12=\"Part-time\",$D16<>\"\"),\"For Part-time Worker\",\"\"))","v":""}]
[null,{"$f":"IF(Compute!B6=\"\",\"\",Compute!B6)","v":"Company Policy (compliant to PWM requirement)"},{"$f":"IF(Compute!C6=\"\",\"\",Compute!C6)","v":"Hrs per work week of an equivalent FULL-time employee"},null,null,{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF($D$16<>\"\",\"Input contractual hours worked (exclude OT) within the computation period\",\"\"))","v":""}]
[null,{"$f":"IF(Compute!B7=\"\",\"\",Compute!B7)","v":""},{"$f":"IF(Compute!C7=\"\",\"\",Compute!C7)","v":"PWM Bonus Payout Policy"},null,null,{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF(AND($D$12=\"Part-time\",$D$16<>\"\"),\"Month\",\"\"))","v":""},{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF(AND($D$12=\"Part-time\",$D$16<>\"\"),\"Hours Worked\",\"\"))","v":""},{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF(AND($D$12=\"Part-time\",$D$16<>\"\"),\"Basic Salary $\",\"\"))","v":""},{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF(AND($D$12=\"Part-time\",$D$16<>\"\"),\"Month\",\"\"))","v":""},{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF(AND($D$12=\"Part-time\",$D$16<>\"\"),\"Hours Worked\",\"\"))","v":""},{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF(AND($D$12=\"Part-time\",$D$16<>\"\"),\"Basic Salary $\",\"\"))","v":""}]
[null,{"$f":"IF(Compute!B8=\"\",\"\",Compute!B8)","v":""},{"$f":"IF(Compute!C8=\"\",\"\",Compute!C8)","v":"Standard PWM Bonus (No. of Weeks of Salary)"},null,null,{"$f":"IF(Compute!F8=\"\",\"\",Compute!F8)","v":""},null,{"$f":"IF(Compute!H8=\"\",\"\",Compute!H8)","v":""},{"$f":"IF(Compute!I8=\"\",\"\",Compute!I8)","v":""},null,{"$f":"IF(Compute!K8=\"\",\"\",Compute!K8)","v":""}]
[null,{"$f":"IF(Compute!B9=\"\",\"\",Compute!B9)","v":""},{"$f":"IF(Compute!C9=\"\",\"\",Compute!C9)","v":""},null,null,{"$f":"IF(Compute!F9=\"\",\"\",Compute!F9)","v":""},null,{"$f":"IF(Compute!H9=\"\",\"\",Compute!H9)","v":""},{"$f":"IF(Compute!I9=\"\",\"\",Compute!I9)","v":""},null,{"$f":"IF(Compute!K9=\"\",\"\",Compute!K9)","v":""}]
[null,{"$f":"IF(Compute!B10=\"\",\"\",Compute!B10)","v":""},{"$f":"IF(Compute!C10=\"\",\"\",Compute!C10)","v":"2nd Payout End Date (end of month)"},null,null,{"$f":"IF(Compute!F10=\"\",\"\",Compute!F10)","v":""},null,{"$f":"IF(Compute!H10=\"\",\"\",Compute!H10)","v":""},{"$f":"IF(Compute!I10=\"\",\"\",Compute!I10)","v":""},null,{"$f":"IF(Compute!K10=\"\",\"\",Compute!K10)","v":""}]
[null,{"$f":"IF(Compute!B11=\"\",\"\",Compute!B11)","v":""},{"$f":"IF(Compute!C11=\"\",\"\",Compute!C11)","v":"Last PWM Bonus Cut-off Date (DD/MM/YY)"},null,null,{"$f":"IF(Compute!F11=\"\",\"\",Compute!F11)","v":""},null,{"$f":"IF(Compute!H11=\"\",\"\",Compute!H11)","v":""},{"$f":"IF(Compute!I11=\"\",\"\",Compute!I11)","v":""},null,{"$f":"IF(Compute!K11=\"\",\"\",Compute!K11)","v":""}]
[null,{"$f":"IF(Compute!B12=\"\",\"\",Compute!B12)","v":"Employee Details"},{"$f":"IF(Compute!C12=\"\",\"\",Compute!C12)","v":"Type of Employment"},null,null,{"$f":"IF(Compute!F12=\"\",\"\",Compute!F12)","v":""},null,{"$f":"IF(Compute!H12=\"\",\"\",Compute!H12)","v":""},{"$f":"IF(Compute!I12=\"\",\"\",Compute!I12)","v":""},null,{"$f":"IF(Compute!K12=\"\",\"\",Compute!K12)","v":""}]
[null,null,{"$f":"IF(Compute!C13=\"\",\"\",Compute!C13)","v":"Date Joined (DD/MM/YY)"},null,null,{"$f":"IF(Compute!F13=\"\",\"\",Compute!F13)","v":""},null,{"$f":"IF(Compute!H13=\"\",\"\",Compute!H13)","v":""},{"$f":"IF(Compute!I13=\"\",\"\",Compute!I13)","v":""},null,{"$f":"IF(Compute!K13=\"\",\"\",Compute!K13)","v":""}]
[null,{"$f":"IF(Compute!B14=\"\",\"\",Compute!B14)","v":""},{"$f":"IF(Compute!C14=\"\",\"\",Compute!C14)","v":"Date Employment Contract ends (if any)"}]
[null,{"$f":"IF(Compute!B15=\"\",\"\",Compute!B15)","v":""},{"$f":"IF(Compute!C15=\"\",\"\",Compute!C15)","v":"Basic Monthly Salary $"},null,null,{"$f":"IF(Compute!F15=\"\",\"\",Compute!F15)","v":"Computation for PWM Bonus Payout"},{"$f":"IF(Compute!G15=\"\",\"\",Compute!G15)","v":""},null,null,null,{"$f":"IF(Compute!K15=\"\",\"\",Compute!K15)","v":""}]
[null,null,{"$f":"IF(Compute!C16=\"\",\"\",Compute!C16)","v":"If no Monthly Salary, input Hourly Rate $"},null,null,{"$f":"IF(Compute!F16=\"\",\"\",Compute!F16)","v":""},{"$f":"IF(Compute!G16=\"\",\"\",Compute!G16)","v":""},null,null,null,{"$f":"IF(Compute!K16=\"\",\"\",Compute!K16)","v":""}]
[null,{"$f":"IF(Compute!B17=\"\",\"\",Compute!B17)","v":""},{"$f":"IF(Compute!C17=\"\",\"\",Compute!C17)","v":"No. of Contractual Days Per Week"},null,null,{"$f":"IF(Compute!F17=\"\",\"\",Compute!F17)","v":""},{"$f":"IF(Compute!G17=\"\",\"\",Compute!G17)","v":""},null,null,null,{"$f":"IF(Compute!K17=\"\",\"\",Compute!K17)","v":""}]
[null,{"$f":"IF(Compute!B18=\"\",\"\",Compute!B18)","v":""},{"$f":"IF(Compute!C18=\"\",\"\",Compute!C18)","v":"No. of Contractual Hours Per Day"},null,null,{"$f":"IF(Compute!F18=\"\",\"\",Compute!F18)","v":""},{"$f":"IF(Compute!G18=\"\",\"\",Compute!G18)","v":""},null,null,null,{"$f":"IF(Compute!K18=\"\",\"\",Compute!K18)","v":""}]
[null,{"$f":"IF(Compute!B19=\"\",\"\",Compute!B19)","v":""},{"$f":"IF(Compute!C19=\"\",\"\",Compute!C19)","v":"No. of Days of No Pay Leave (in computation period)"},null,null,{"$f":"IF(Compute!F19=\"\",\"\",Compute!F19)","v":""},{"$f":"IF(Compute!G19=\"\",\"\",Compute!G19)","v":""},null,null,null,{"$f":"IF(Compute!K19=\"\",\"\",Compute!K19)","v":""}]
[null,{"$f":"IF(Compute!B20=\"\",\"\",Compute!B20)","v":"Indicate '1' on workdays if rest days are not Sat/Sun"},{"$f":"IF(Compute!C20=\"\",\"\",Compute!C20)","v":"Mon"},null,null,{"$f":"IF(Compute!F20=\"\",\"\",Compute!F20)","v":""},{"$f":"IF(Compute!G20=\"\",\"\",Compute!G20)","v":""},null,null,null,{"$f":"IF(Compute!K20=\"\",\"\",Compute!K20)","v":""}]
[null,{"$f":"IF(Compute!B21=\"\",\"\",Compute!B21)","v":""},{"$f":"IF(Compute!C21=\"\",\"\",Compute!C21)","v":"Tue"},null,null,{"$f":"IF(Compute!F21=\"\",\"\",Compute!F21)","v":""},{"$f":"IF(Compute!G21=\"\",\"\",Compute!G21)","v":""},null,null,null,{"$f":"IF(Compute!K21=\"\",\"\",Compute!K21)","v":""}]
[null,{"$f":"IF(Compute!B22=\"\",\"\",Compute!B22)","v":""},{"$f":"IF(Compute!C22=\"\",\"\",Compute!C22)","v":"Wed"},null,null,{"$f":"IF(Compute!F22=\"\",\"\",Compute!F22)","v":""},{"$f":"IF(Compute!G22=\"\",\"\",Compute!G22)","v":""},null,null,null,{"$f":"IF(Compute!K22=\"\",\"\",Compute!K22)","v":""}]
[null,{"$f":"IF(Compute!B23=\"\",\"\",Compute!B23)","v":""},{"$f":"IF(Compute!C23=\"\",\"\",Compute!C23)","v":"Thu"},null,null,{"$f":"IF(Compute!F23=\"\",\"\",Compute!F23)","v":""},{"$f":"IF(Compute!G23=\"\",\"\",Compute!G23)","v":""},null,null,null,{"$f":"IF(Compute!K23=\"\",\"\",Compute!K23)","v":""}]
[null,{"$f":"IF(Compute!B24=\"\",\"\",Compute!B24)","v":""},{"$f":"IF(Compute!C24=\"\",\"\",Compute!C24)","v":"Fri"},null,null,{"$f":"IF(Compute!F24=\"\",\"\",Compute!F24)","v":""},{"$f":"IF(Compute!G24=\"\",\"\",Compute!G24)","v":""},null,null,null,{"$f":"IF(Compute!K24=\"\",\"\",Compute!K24)","v":""}]
[null,{"$f":"IF(Compute!B25=\"\",\"\",Compute!B25)","v":""},{"$f":"IF(Compute!C25=\"\",\"\",Compute!C25)","v":"Sat"},null,null,{"$f":"IF(Compute!F25=\"\",\"\",Compute!F25)","v":""},{"$f":"IF(Compute!G25=\"\",\"\",Compute!G25)","v":""},null,null,null,{"$f":"IF(Compute!K25=\"\",\"\",Compute!K25)","v":""}]
[null,{"$f":"IF(Compute!B26=\"\",\"\",Compute!B26)","v":""},{"$f":"IF(Compute!C26=\"\",\"\",Compute!C26)","v":"Sun"},null,null,{"$f":"IF(Compute!F26=\"\",\"\",Compute!F26)","v":""},null,null,null,null,{"$f":"IF(Compute!K26=\"\",\"\",Compute!K26)","v":""}]
[]
[null,"* Part-time hours should be less than 35 hours per week. Full-timers whose contractual hours are less than 44 hours per week should not have their PWM Bonus pro-rated based on 44 hours per week. Example: If the contractual hours of a full-timer is 40 hours per week, then any proration should be based on 40 hours per week instead of 44 hours per week."]
[null,"* All computations are estimates and referenced closely to the formula for the various scenarios as detailed in the addendum report in the link www.ntuc.org.sg/tripartiteguidelines. While efforts have been made to ensure its accuracies, in the event of any discrepancies, the addendum report would be taken as correct if it is more favorable to the employee."]

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[]
[]
[null,"PWM Bonus Calculator (v 4.10 dd 29/12/20)",null,"Instruction: Input in grey cells applicable"]
[null,"Message:",{"$f":"IF(D6=\"\",\"\",IF(ISERROR(IF(AND(D12=\"Full-time\",D15=\"\",D16<>\"\"),\"Select 'Part-time' under <Type of Employment>\",IF(AND(D17*D18>=35,D12=\"Part-time\"),\"Part-time hours should be less than 35 hours per week\",IF(D6>44,\"<Hrs per work week of an equivalent full-time employee> should not be more than 44\",IF(AND(C5>1,D12<>\"\",D13<>\"\",D11=\"\"),\"You have not entered <Last PWM Bonus Cut-off Date>\", IF(OR(D7=\"\",D8=\"\",D12=\"\",D13=\"\",AND(D12=\"Part-time\",OR(D15=\"\",D16=\"\")),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\")),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\"))),\"\",IF(AND(D12=\"Part-time\",D15<>\"\",D16<>12*D15/(52*D6)),\"Check monthly rate vs hourly rate\",IF(AND($D$12=\"Full-time\",D6<>\"\",D17<>\"\",D18<>\"\",$D$17*D18<>D6),\"For full-time, <Contractual Days Per Week> x <Contractual Hours Per Day> should equal <Hrs per work week of an equivalent full-time employee>\",IF(AND(D13<>\"\",D14<>\"\",D13>D14),\"<Date Joined> cannot be after <Date employment Contract ends\",IF(D14=\"\",\"\",IF(OR(AND(D7<>\"\", D9<>\"\",D9>D14),AND(D7<>\"\", D10<>\"\",D10>D14),AND(D7<>\"\", D11<>\"\",D11>D14)),\"<Payout Cut-off Date> should not be after <Date Employment Contract ends>\",IF(D11=\"\",\"\",IF(AND(D11>DATE(2019,12,31),$D$7=\"Anniversary\",$D14=\"\",OR(MONTH(D13-1)<>MONTH(D11),DAY(D11)<>DAY(D13-1))),\"If pay on Anniversary, <Bonus Cut-off Date> should be 1 day before <Date Joined>\",IF(OR(AND($D$7=\"Anniversary\",OR($D9<>\"\",$D10<>\"\")),AND($D7=\"Once a year\",$D10<>\"\")),\"Remove Payout Cut-off Date\",IF(AND(D$7=\"Once a year\",D$7=\"Twice a year\",D11>D9),\"<Last Bonus Cut-off Date> cannot be after <Payout Cut-off Date>\",IF(AND(D14=\"\",D11<>\"\",D$7=\"Once a year\",YEAR(D$9)=YEAR(D$11)),\"If PWM Bonus is paid once a year & worker continues employment with the same company, <Payout Cut-off Date> should not be the same year as <Last Bonus Cut-off Date>\",IF(AND(D7=\"Twice a year\",D9>D10),\"<2nd Payout Cut-off Date> should not be before <1st Payout Cut-off Date>\",IF(AND(D$14<>\"\",OR(D$14<D$13,D$14<D$11)),\"<Date Employment Contract ends> cannot be earlier than any other dates\",IF(AND($D$12=\"Full-time\",AND($D$15<>\"\",D16<>\"\")),\"Remove the hourly rate\",\"\"))))))))))))))))))),\"\",IF(AND(D12=\"Full-time\",D15=\"\",D16<>\"\"),\"Select 'Part-time' under <Type of Employment>\",IF(AND(D17*D18>=35,D12=\"Part-time\"),\"Part-time hours should be less than 35 hours per week\",IF(D6>44,\"<Hrs per work week of an equivalent full-time employee> should not be more than 44\",IF(AND(C5>1,D12<>\"\",D13<>\"\",D11=\"\"),\"You have not entered <Last PWM Bonus Cut-off Date>\", IF(OR(D7=\"\",D8=\"\",D12=\"\",D13=\"\",AND(D12=\"Part-time\",OR(D15=\"\",D16=\"\")),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\")),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\"))),\"\",IF(AND(D12=\"Part-time\",D15<>\"\",D16<>12*D15/(52*D6)),\"Check monthly rate vs hourly rate\",IF(AND($D$12=\"Full-time\",D6<>\"\",D17<>\"\",D18<>\"\",$D$17*D18<>D6),\"For full-time, <Contractual Days Per Week> x <Contractual Hours Per Day> should equal <Hrs per work week of an equivalent full-time employee>\",IF(AND(D13<>\"\",D14<>\"\",D13>D14),\"<Date Joined> cannot be after <Date employment Contract ends\",IF(D14=\"\",\"\",IF(OR(AND(D7<>\"\", D9<>\"\",D9>D14),AND(D7<>\"\", D10<>\"\",D10>D14),AND(D7<>\"\", D11<>\"\",D11>D14)),\"<Payout Cut-off Date> should not be after <Date Employment Contract ends>\",IF(D11=\"\",\"\",IF(AND(D11>DATE(2019,12,31),$D$7=\"Anniversary\",$D14=\"\",OR(MONTH(D13-1)<>MONTH(D11),DAY(D11)<>DAY(D13-1))),\"If pay on Anniversary, <Bonus Cut-off Date> should be 1 day before <Date Joined>\",IF(OR(AND($D$7=\"Anniversary\",OR($D9<>\"\",$D10<>\"\")),AND($D7=\"Once a year\",$D10<>\"\")),\"Remove Payout Cut-off Date\",IF(AND(D$7=\"Once a year\",D$7=\"Twice a year\",D11>D9),\"<Last Bonus Cut-off Date> cannot be after <Payout Cut-off Date>\",IF(AND(D14=\"\",D11<>\"\",D$7=\"Once a year\",YEAR(D$9)=YEAR(D$11)),\"If PWM Bonus is paid once a year & worker continues employment with the same company, <Payout Cut-off Date> should not be the same year as <Last Bonus Cut-off Date>\",IF(AND(D7=\"Twice a year\",D9>D10),\"<2nd Payout Cut-off Date> should not be before <1st Payout Cut-off Date>\",IF(AND(D$14<>\"\",OR(D$14<D$13,D$14<D$11)),\"<Date Employment Contract ends> cannot be earlier than any other dates\",IF(AND($D$12=\"Full-time\",AND($D$15<>\"\",D16<>\"\")),\"Remove the hourly rate\",\"\"))))))))))))))))))))","v":""}]
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[null,"Company Policy (compliant to PWM requirement)","Hrs per work week of an equivalent FULL-time employee",{"$f":"IF(Calculator!D6=\"\",\"\",Calculator!D6)","v":""},6,{"$f":"IF(OR(D$12=\"\",$D12=\"Full-time\",AND($D$17<>\"\",$D$18<>\"\")),\"\",IF($D$16<>\"\",\"Input contractual hours worked (exclude OT) within the computation period\",\"\"))","v":""}]
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[null,{"$f":"IF(D15=\"\",\"\",IF(AND(D12=\"Part-time\",D17<>\"\",D18<>\"\"),\"Full-time equivalent:\",\"\"))","v":""},"Date Employment Contract ends (if any)",{"$f":"IF(Calculator!D14=\"\",\"\",Calculator!D14)","v":""}]
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[null,null,{"$f":"IF($D$16<>\"\",\"\",\"No. of Contractual Days Per Week\")","v":"No. of Contractual Days Per Week"},{"$f":"IF(Calculator!D17=\"\",\"\",Calculator!D17)","v":""},17,null,{"$f":"IF(OR(D17=\"\",D18=\"\"),\"\",\"No. of Contractual Days (in computation period)\")","v":""},null,null,null,{"$f":"IF(OR(D17=\"\",D18=\"\"),\"\",IF(ISERROR(MAX(0,IF(OR($D$7=\"\",AND(D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0)),\"\",IF(K$15=\"\",0,MAX(0,IF(AND(D$17=5,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,1),IF(AND(D$17=6,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,11),IF(D$17=5.5,(NETWORKDAYS.INTL(K15,K16,1)+NETWORKDAYS.INTL(K15,K16,11))/2,IF(AND(D$17<=6,D$17>SUM($D$20:$D$26)),NETWORKDAYS.INTL(K15,K16,IF(D$17=6,\"0000001\",IF(D$17=5,\"0000011\",IF(D$17=4,\"0000111\",IF(D$17=3,\"0001111\",IF(D$17=2,\"0011111\",IF(D$17=1,\"0111111\")))))),IF(AND(D$17<=7,COUNTIF(D20:D26,\">0\")>0),NETWORKDAYS.INTL(K15,K16,IF(D20=\"\",1,0)&IF(D21=\"\",1,0)&IF(D22=\"\",1,0)&IF(D23=\"\",1,0)&IF(D24=\"\",1,0)&IF(D25=\"\",1,0)&IF(D26=\"\",1,0)))))))))))-IF(D19=\"\",0,D19))),\"\",MAX(0,IF(OR($D$7=\"\",AND(D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0)),\"\",IF(K$15=\"\",0,MAX(0,IF(AND(D$17=5,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,1),IF(AND(D$17=6,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,11),IF(D$17=5.5,(NETWORKDAYS.INTL(K15,K16,1)+NETWORKDAYS.INTL(K15,K16,11))/2,IF(AND(D$17<=6,D$17>SUM($D$20:$D$26)),NETWORKDAYS.INTL(K15,K16,IF(D$17=6,\"0000001\",IF(D$17=5,\"0000011\",IF(D$17=4,\"0000111\",IF(D$17=3,\"0001111\",IF(D$17=2,\"0011111\",IF(D$17=1,\"0111111\")))))),IF(AND(D$17<=7,COUNTIF(D20:D26,\">0\")>0),NETWORKDAYS.INTL(K15,K16,IF(D20=\"\",1,0)&IF(D21=\"\",1,0)&IF(D22=\"\",1,0)&IF(D23=\"\",1,0)&IF(D24=\"\",1,0)&IF(D25=\"\",1,0)&IF(D26=\"\",1,0)))))))))))-IF(D19=\"\",0,D19))))","v":""},17]
[null,null,{"$f":"IF($D$16<>\"\",\"\",\"No. of Contractual Hours Per Day\")","v":"No. of Contractual Hours Per Day"},{"$f":"IF(Calculator!D18=\"\",\"\",Calculator!D18)","v":""},18,null,{"$f":"IF(AND(D16=\"\",OR($D$7=\"\",D17=\"\",D18=\"\")),\"\",\"No. of Contractual Hours (in computation period)\")","v":""},null,null,null,{"$f":"IF(ISERROR(IF(D16<>\"\",SUM(J8:J13,G8:G13),IF(OR($D$7=\"\",D17=\"\",D18=\"\"),\"\",IF(K17*D18>0,K17*D18,IF(SUM(G8:G13,J8:J13)=0,\"\",IF(K17=0,0,SUM(G8:G13,J8:J13))))))),\"\",IF(D16<>\"\",SUM(J8:J13,G8:G13),IF(OR($D$7=\"\",D17=\"\",D18=\"\"),\"\",IF(K17*D18>0,K17*D18,IF(SUM(G8:G13,J8:J13)=0,\"\",IF(K17=0,0,SUM(G8:G13,J8:J13)))))))","v":""},18]
[null,null,"No. of Days of No Pay Leave (in computation period)",{"$f":"IF(Calculator!D19=\"\",\"\",Calculator!D19)","v":""},null,null,{"$f":"IF(OR(D6=\"\",D7=\"\",D12=\"\",D13=\"\"),\"\",\"Completed 12M of Svc / Met Eligibility Criteria\")","v":""},null,null,null,{"$f":"IF(ISERROR(IF(OR(D6=\"\",D7=\"\",D12=\"\",D13=\"\"),\"\",IF(OR(D14>0,ROUND((K16-D13)/(((DATE(YEAR(MIN(DATE(2019,12,31),D11)+1),12,31)-DATE(YEAR(MIN(DATE(2019,12,31),D11)+1),1,1)+1))/12),0)>=12),\"Y\",\"N\"))),\"\",IF(OR(D6=\"\",D7=\"\",D12=\"\",D13=\"\"),\"\",IF(OR(D14>0,ROUND((K16-D13)/(((DATE(YEAR(MIN(DATE(2019,12,31),D11)+1),12,31)-DATE(YEAR(MIN(DATE(2019,12,31),D11)+1),1,1)+1))/12),0)>=12),\"Y\",\"N\")))","v":""},19]
[null,"Indicate '1' on workdays if rest days are not Sat/Sun","Mon",{"$f":"IF(Calculator!D20=\"\",\"\",Calculator!D20)","v":""},null,null,{"$f":"IF(OR(D$7=\"\",D8=\"\",D12=\"\",D13=\"\",D12=\"Full-time\",AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15=\"\",SUM(G8:G13,J8:J13)=0,OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15<>\"\",SUM(G8:G13,J8:J13)=0,OR(D17<>\"\",D18<>\"\")),AND(D12=\"Part-time\",D16<>\"\",SUM(G8:G13,J8:J13)=0,OR(D17<>\"\",D18<>\"\")),AND(D12=\"Part-time\",D15<>\"\",OR(D17=\"\",D18=\"\"))),\"\",\"Standard Contractual Hours in a Month\")","v":""},null,null,null,{"$f":"IF(OR(D$7=\"\",D8=\"\",D12=\"\",D13=\"\",D12=\"Full-time\",AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15=\"\",SUM(G8:G13,J8:J13)=0,OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15<>\"\",SUM(G8:G13,J8:J13)=0,OR(D17<>\"\",D18<>\"\")),AND(D12=\"Part-time\",D16<>\"\",SUM(G8:G13,J8:J13)=0,OR(D17<>\"\",D18<>\"\")),AND(D12=\"Part-time\",D15<>\"\",OR(D17=\"\",D18=\"\"))),\"\",IF(AND(D17=\"\",D18=\"\"),AVERAGEA(G8:G13,J8:J13),D17*D18*52/12))","v":""}]
[null,null,"Tue",{"$f":"IF(Calculator!D21=\"\",\"\",Calculator!D21)","v":""},null,null,{"$f":"IF(OR(D$7=\"\",D12=\"\",D13=\"\",AND(D12=\"Full-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\",OR(D17=\"\",D18=\"\")),AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15<>\"\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D16<>\"\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",D16<>\"\",D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0)),\"\",\"Standard Contractual Hours in a Year\")","v":""},null,null,null,{"$f":"IF(OR(D$7=\"\",D12=\"\",D13=\"\",AND(D12=\"Full-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\",OR(D17=\"\",D18=\"\")),AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15<>\"\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D16<>\"\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",D16<>\"\",D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0)),\"\",IF(AND(D12=\"Full-time\",OR(D15<>\"\",D16<>\"\")),MAX(D6*52,IF(AND(D$17=5,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,1),IF(AND(D$17=6,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,11),IF(D$17=5.5,(NETWORKDAYS.INTL(K15,K16,1)+NETWORKDAYS.INTL(K15,K16,11))/2,IF(AND(D$17<=6,D$17>SUM($D$20:$D$26)),NETWORKDAYS.INTL(K15,K16,IF(D$17=6,\"0000001\",IF(D$17=5,\"0000011\",IF(D$17=4,\"0000111\",IF(D$17=3,\"0001111\",IF(D$17=2,\"0011111\",IF(D$17=1,\"0111111\")))))))))))*D18),IF(AND(D12=\"Part-time\",D16<>\"\",D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)>0),K20*12,IF(AND(D12=\"Part-time\",D17<>\"\",D18<>\"\"),(MAX(IF(AND(D$17=5,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,1),IF(AND(D$17=6,COUNTIF(D$20:D$26,\">0\")=0),NETWORKDAYS.INTL(K15,K16,11),IF(D$17=5.5,(NETWORKDAYS.INTL(K15,K16,1)+NETWORKDAYS.INTL(K15,K16,11))/2,IF(AND(D$17<=6,D$17>SUM($D$20:$D$26)),NETWORKDAYS.INTL(K15,K16,IF(D$17=6,\"0000001\",IF(D$17=5,\"0000011\",IF(D$17=4,\"0000111\",IF(D$17=3,\"0001111\",IF(D$17=2,\"0011111\",IF(D$17=1,\"0111111\")))))))))))*D18,MIN(44,D17*D18)*52)),K20*12))))","v":""},21]
[null,null,"Wed",{"$f":"IF(Calculator!D22=\"\",\"\",Calculator!D22)","v":""},null,{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D15<>\"\",D16<>\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",\"Step 1:\")","v":""},{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",D12=\"Full-time\",AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",IF(D12=\"Part-time\",\"Basic Monthly Salary (BMS) (of Part-time Worker)\",\"\"))","v":""},null,null,null,{"$f":"IF(ISERROR(IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",D12=\"Full-time\",AND(D12=\"Full-time\",OR(D15<>\"\",D16<>\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",IF(AND(D12=\"Part-time\",D15=\"\",D16<>\"\"),MAX(AVERAGEA(K8:K13),AVERAGEA(H8:H13,K8:K13)),IF(D15<>\"\",(D17*D18/D6)*D15,D16*(D17*D18)*52/12)))),\"\",IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",D12=\"Full-time\",AND(D12=\"Full-time\",OR(D15<>\"\",D16<>\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",IF(AND(D12=\"Part-time\",D15=\"\",D16<>\"\"),MAX(AVERAGEA(K8:K13),AVERAGEA(H8:H13,K8:K13)),IF(D15<>\"\",(D17*D18/D6)*IF(D12=\"Part-time\",B15,D15),D16*(D17*D18)*52/12))))","v":""}]
[null,null,"Thu",{"$f":"IF(Calculator!D23=\"\",\"\",Calculator!D23)","v":""},null,{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D15<>\"\",D16<>\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",\"Step 2:\")","v":""},{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",D12=\"Full-time\",AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",IF(D12=\"Part-time\",\"Average Basic Monthly Salary\",\"\"))","v":""},null,null,null,{"$f":"IF(ISERROR(IF(OR(D6=\"\",D$7=\"\",D8=\"\",D12=\"\",D13=\"\",D12=\"Full-time\",AND(D12=\"Part-time\",D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0)),\"\",IF(AND(D12=\"Part-time\",D$17<>\"\",D$18<>\"\"),K22,IF(AND(D17<>\"\",D18<>\"\",D15<>\"\"),K18*$D$16/((K16-K15)/((DATE(YEAR(K15+1),12,31)-DATE(YEAR(K15+1),1,1)+1)/12)),IF(SUM(H8:H13,K8:K13)=0,\"\",MAX(AVERAGEA(K8:K13),AVERAGEA(H8:H13,K8:K13))))))),\"\",IF(OR(D6=\"\",D$7=\"\",D8=\"\",D12=\"\",D13=\"\",D12=\"Full-time\",AND(D12=\"Part-time\",D17=\"\",D18=\"\",SUM(G8:G13,J8:J13)=0)),\"\",IF(AND(D12=\"Part-time\",D$17<>\"\",D$18<>\"\"),K22,IF(AND(D17<>\"\",D18<>\"\",D15<>\"\"),K18*$D$16/((K16-K15)/((DATE(YEAR(K15+1),12,31)-DATE(YEAR(K15+1),1,1)+1)/12)),IF(SUM(H8:H13,K8:K13)=0,\"\",MAX(AVERAGEA(K8:K13),AVERAGEA(H8:H13,K8:K13)))))))","v":""}]
[null,null,"Fri",{"$f":"IF(Calculator!D24=\"\",\"\",Calculator!D24)","v":""},null,{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D15<>\"\",D16<>\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",\"Step 3:\")","v":""},{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",D15<>\"\",D16=\"\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",D15<>\"\",SUM(G8:G13,J8:J13)=0,D17=\"\",D18=\"\"),AND(D12=\"Part-time\",D15=\"\",SUM(G8:G13,J8:J13)=0,OR(D17=\"\",D18=\"\"))),\"\",\"Standard PWM Bonus (12M Svc in computation period)\")","v":""},null,null,null,{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",D15=\"\",D16=\"\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",D15<>\"\",D16=\"\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0),AND(D12=\"Part-time\",D15<>\"\",SUM(G8:G13,J8:J13)=0,D17=\"\",D18=\"\"),AND(D12=\"Part-time\",D15=\"\",SUM(G8:G13,J8:J13)=0,OR(D17=\"\",D18=\"\"))),\"\",IF(AND(D15<>\"\",D17<>\"\",D18<>\"\"),(MIN(44,D17*D18)/D6)*(12*IF(D12=\"Part-time\",B15,D15)/52)*D$8,IF(AND(D15<>\"\",D17=\"\",D18=\"\"),(12*K23/52)*D$8,IF(AND(D15=\"\",D16<>\"\",D17<>\"\",D18<>\"\"),D16*MIN(44,D17*D18)*D$8,IF(AND(D15=\"\",D16<>\"\",D17=\"\",D18=\"\"),MAX(K23*12/52*2,D16*K21/52*D$8),0)))))","v":""},24]
[null,null,"Sat",{"$f":"IF(Calculator!D25=\"\",\"\",Calculator!D25)","v":""},null,{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D15<>\"\",D16<>\"\")),AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",\"Step 4:\")","v":""},{"$f":"IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\")),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",\"PWM Bonus Payout\")","v":""},null,null,null,{"$f":"IF(ISERROR(IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\")),AND(OR(D12=\"Full-time\",D12=\"Part-time\"),D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",IF(AND(D$14=\"\",K$19=\"N\"),0,IF(K$19=\"Y\",IF(K18>K21,K21,K18)/K21*K24,0)))),\"\",IF(OR(D6=\"\",D7=\"\",D8=\"\",D12=\"\",$D13=\"\",AND(D12=\"Part-time\",D15=\"\",D16=\"\"),AND(D12=\"Full-time\",D17=\"\",D18=\"\"),AND(D12=\"Full-time\",OR(D17=\"\",D18=\"\")),AND(OR(D12=\"Full-time\",D12=\"Part-time\"),D15=\"\",D16=\"\"),AND(D12=\"Part-time\",OR(D17=\"\",D18=\"\"),SUM(G8:G13,J8:J13)=0)),\"\",IF(AND(D$14=\"\",K$19=\"N\"),0,IF(K$19=\"Y\",IF(K18>K21,K21,K18)/K21*K24,0))))","v":""},25]
[null,null,"Sun",{"$f":"IF(Calculator!D26=\"\",\"\",Calculator!D26)","v":""},null,null,null,null,null,null,{"$f":"IF(ISERROR(IF(OR(K25=\"\",C4=\"\"),\"\",\"Check message at the header \")),\"\",IF(OR(K25=\"\",C4=\"\"),\"\",\"Check message at the header \"))","v":""}]