{"id":34036,"date":"2023-08-24T15:26:38","date_gmt":"2023-08-24T08:26:38","guid":{"rendered":"https:\/\/adsmo.vn\/huong-dan-tao-bang-tinh-luong-trong-excel-va-cach-su-dung-cac-ham-thong-dung\/"},"modified":"2025-07-11T19:02:07","modified_gmt":"2025-07-11T12:02:07","slug":"instructions-for-creating-a-salary-spreadsheet-in-excel-and-how-to-use-common-functions","status":"publish","type":"post","link":"https:\/\/adsmo.vn\/en\/instructions-for-creating-a-salary-spreadsheet-in-excel-and-how-to-use-common-functions\/","title":{"rendered":"Instructions for Creating a Salary Spreadsheet in Excel and How to Use Common Functions"},"content":{"rendered":"<p style=\"text-align: justify;\"><b><i>Excel<\/i><\/b><span style=\"font-weight: 400;\"> is a powerful and flexible tool, suitable for calculating and managing salaries. In this article, ADSMO will <\/span>show you how to create <strong>a salary spreadsheet in Excel<\/strong> and use common functions<span style=\"font-weight: 400;\"> to make calculations easy and accurate. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the article \u201c<\/span><b><a href=\"https:\/\/adsmo.vn\/mau-bang-thanh-toan-tien-luong-excel-theo-thong-tu-200-va-133\/\">Excel Salary Payment Table Template According to Circular 200 and 133<\/a>\u201d <\/b><span style=\"font-weight: 400;\">ADSMO also mentioned that businesses are allowed to design their own salary payment tables that are suitable for their specific characteristics and convenience. However, regardless of how they are built and calculated, this salary table template also needs to be based on a number of factors:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Timesheet<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labor contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regional minimum wage (updated according to the latest regulations)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable and non-taxable personal income<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amounts included in premiums and not subject to social insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance deduction rate for business expenses and employee salaries<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After ensuring the above factors, we will learn about:<\/span><\/p>\n<h2><b>Basic items when applying salary calculation on Excel<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Usually the main components of a payroll will include:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Main salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowances (including <\/span><b>Allowances Subject to Social Insurance Contributions According to the 2023 Labor Law <\/b><span style=\"font-weight: 400;\">and allowances not subject to social insurance)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total income<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Working days<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social Insurance Contribution Salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance deduction rate<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\n<table>\n<tbody>\n<tr>\n<td><b>Salary deductions<\/b><\/td>\n<td><b>Included in business expenses<\/b><\/td>\n<td><b>Included in employee salaries<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Social insurance (social insurance)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Health insurance (health insurance)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BHTN (unemployment insurance)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">KPC\u0110 (union fund)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Total<\/span><\/td>\n<td><span style=\"font-weight: 400;\">23%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">8. Personal Income Tax\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">9. Advance<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10. Real field<\/span><\/p>\n<p>&gt;&gt;&gt; <strong>Download the Salary Calculation Payment Table Template<\/strong>\u00a0Excel according to Circulars 200 and 133\u00a0<a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/16kT35-sXf9Y2ftb5Wrb_OGTQFUw8ktfxOfNJZoSfQt4\/edit?pli=1#gid=1538433499\" target=\"_blank\" rel=\"nofollow noopener noreferrer\"><strong>Here<\/strong><\/a>!<\/p>\n<h2><b>How to create a salary calculation table on Excel and some common functions<\/b><\/h2>\n<p style=\"text-align: center;\"><img class=\"alignnone wp-image-28460 size-full\" title=\"Instructions for Creating a Salary Calculation Table in Excel\" src=\"https:\/\/adsmo.vn\/wp-content\/uploads\/2023\/08\/huong-dan-tao-bang-tinh-luong-trong-excel-01.jpg\" alt=\"Salary calculation table on Excel\" width=\"650\" height=\"317\" \/><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 1<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Prepare data<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">First, you need to prepare data such as employee names, employee number, job title, hours worked, base salary, and any other allowances or benefits. Make sure the data is in the appropriate columns.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 2<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Create a new spreadsheet in Excel<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Open Microsoft Excel and create a new spreadsheet. Name the data columns for ease of use.<\/span><span style=\"font-weight: 400;\"><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 3<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Calculate salary for employees<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Is the agreed salary in the Labor Contract and allowances, salary levels, and bonuses according to the regulations of the Enterprise.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 4<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Calculate deductions<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the payroll, there may be deductions such as Social insurance, health insurance, personal income tax, etc. to calculate taxable income. To calculate the total taxable income for each employee, you can use the formula to subtract deductions from their total income. <\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 5<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Calculate total salary<\/strong><\/h3>\n<h3 style=\"text-align: justify;\"><b>Step 6<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Calculate net salary<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To calculate net salary, you need to determine other deductions such as deductions and advances (if any). <\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 7<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Customize the format<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To make your payroll easier to read and more professional, you can customize the amount format, add your signature, company logo, and use colors to highlight important information.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Step 8<\/b><span style=\"font-weight: 400;\">: <\/span><strong>Save and use<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Finally, save the payroll spreadsheet and use it in managing monthly salaries for your employees you.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some common functions in salary calculation tables in Excel<\/span><\/p>\n<p style=\"text-align: justify;\">\n<table>\n<tbody>\n<tr>\n<td><b>Function<\/b><\/td>\n<td><b>Syntax<\/b><\/td>\n<td><b>Meaning<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1. IF function<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IF (condition, value A, value B).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If the condition is satisfied, the value A will be obtained, if the condition is not satisfied, the value B will be obtained.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2.IF(OR) function<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IF(condition (either Condition 1, or Condition 2, or Condition 3,\u2026), value A, value B)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If 1 of n conditions is satisfied, the value will be A, if none of the conditions is satisfied, the value will be B.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3.IF(AND) function<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IF(condition (Condition 1, Condition 2, Condition 3,\u2026), value A, value B)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If n conditions are satisfied at the same time, the value will be A, if none of the conditions are satisfied, the value will be B.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4.IFERROR function<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IFERROR(value)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If The error cell will display the value 0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5. Nested IF function<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IF(condition 1, value A, if(condition 2, value B, condition 3, value C\u2026..value H)))<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If condition 1 is satisfied, it will give value A, condition 2 is satisfied, it will give value B,\u2026 If no value is satisfied, it will give value H.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Commonly used formula to calculate personal income tax<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6. COUNT Function (Count Number of Cells Containing Numbers)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">COUNT(value1, [value2], \u2026)<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value1: Required. The first item, cell reference, or any range you want to count.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value2: Optional. Up to 255 additional items, cell references, or ranges you want to count.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7. COUNTIF Function (Count cells based on multiple criteria\/conditions)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">COUNTIF(range, criteria)<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Range: Required. One or more cells, including numbers or names, arrays, or references containing numbers. Blank values \u200b\u200band text values \u200b\u200bare ignored.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Criteria: Required. Consists of numbers, expressions, cell references, or specified text strings.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8. COUNTIFS function (Count cells based on multiple criteria\/multiple conditions)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">COUNTIFS (criteria range 1, criteria 1, [criteria range 2, criteria 2],\u2026)<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Criteria range 1: Required. The first range, which must evaluate the associated criteria.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Criteria 1: Required. This criterion can be a number, expression, cell reference, or text that identifies the cells to count.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Criteria range 2, criteria 2, \u2026 Optional. Up to 127 range\/criteria pairs.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">9. COUNTA function (counts the number of non-blank cells in a range.)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">COUNTA(value1, [value2], \u2026)<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value1 Required. The first argument represents the value to count.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value2,\u2026 Optional. Additional arguments represent the values \u200b\u200bto count, up to a maximum of 255 arguments.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10. Sum Function (Calculate the sum of numbers)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SUM((number1,number2, \u2026) or Sum(A1:An)<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Number 1 is number 1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Number2 is number 2<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11. Sumif Function (Calculate the sum with conditions)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SUMIF(range, criteria, [sum_range])<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Range: Required. The range to evaluate against the criteria. Cells in each range must be numbers\/names\/arrays or references containing numbers. Blank values \u200b\u200band text values \u200b\u200bwill be ignored.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Criteria: Required. Criteria in the form of numbers\/expressions\/cell references\/text or a function that determines which cells to sum.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sum_range: Optional. The actual cells to sum_range if you want to sum cells other than those specified in the range argument. <\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the sum_range argument is omitted, Excel sums the cells specified in the range argument (the same cells to which the criteria are applied).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">12. Sumifs Function (Sum with Multiple Conditions)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SUMIFS(sum_range,criteria_range1,criteria1, criteria_range2,criteria2\u2026)<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">sum_range is the cells to sum, including numbers, range names, arrays or references to values. Cells that are empty or contain text will be ignored.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">criteria_range1, criteria_range2, \u2026 can declare up to 127 ranges that can be used to link additional conditions to the range.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">criteria1, criteria2, \u2026 can declare up to 127 conditions in the form of numbers, expressions, references or strings.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">13. Time processing functions<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DATE(year,month,day) function<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">YEAR(serial_number) function<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MONTH(serial_number) function<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DAY(serial_number) function<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Function HOUR(serial_number)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MIN(serial_number) function<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creates a specific date value; <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tracks the number of years corresponding to a date value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tracks the number of months corresponding to a date value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track the number of days corresponding to a date value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track the number of hours corresponding to a time value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track the number of minutes corresponding to a time value<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">14. VLOOKUP Function<\/span><\/td>\n<td><span style=\"font-weight: 400;\">VLOOKUP(lookup_value,table_array,col_index_num,[range_lookup])<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This is the most popular search and query function. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the search object (lookup_value = Employee Code \/ Employee Name) must be within the first column on the left of the lookup table (table_array = Employee List Table).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Above are <\/span><b><i>basic instructions on how to create a payroll spreadsheet in Excel and use some common functions<\/i><\/b><span style=\"font-weight: 400;\">. Depending on the specific needs and requirements of your company or organization, you can customize the spreadsheet and use other functions to suit your payroll process. Or more simply, use the software <\/span><b><i>HRM Plus+<\/i><\/b><span style=\"font-weight: 400;\"> of <\/span><b>ADSMO<\/b><span style=\"font-weight: 400;\"> with modules such as human resource information management, timekeeping management, payroll calculation, recruitment management, approval of leave and business trips, diverse customization according to the requirements and characteristics of each business. Contact Hotline: <\/span><a href=\"tel: 0356105388\"><b>0356.105.388<\/b><\/a><span style=\"font-weight: 400;\">\u00a0 to receive advice from our team of experts.<\/span><\/p>\n<p>&gt;&gt;&gt;See more: <a href=\"https:\/\/adsmo.vn\/cach-tinh-luong-cho-nhan-vien\/\"><strong>How to calculate salary for employees<\/strong><\/a><\/p>\n<div class=\"entry-contentsss\">\n<p>Contact ADSMO now &#8211; Specializing in providing customized business software solutions, consulting on building digital platforms with the mission.<\/p>\n<p><strong><b>TOTAL Solution, BREAKTHROUGH Development &#8211; Optimize COSTS &#8211; Increase PROFIT<\/b>. We are committed to providing you with:<\/strong><\/p>\n<ul>\n<li>Management solutions tailored to your business needs.<\/li>\n<li>Easy-to-use and efficient systems.<\/li>\n<li>Professional customer support services.<\/li>\n<\/ul>\n<p><b>Contact ADSMO now for a free consultation:<\/b><\/p>\n<ul>\n<li>Address:<strong><a href=\"https:\/\/www.google.com\/maps\/place\/ADSMO+Digital+Marketing+Marketing+Service+Traffic\/@20.91282,106.6718193,17z\/data=!3m1!4b1!4m5!3m4!1s0x314a7b6a35be4ead:0xae645af55cbb86de!8m2!3d20.91282!4d106.674008\" target=\"_blank\" rel=\"nofollow noopener\">8th Floor, HD Tower Building &#8211; 22 Pho Moi &#8211; Thuy Nguyen Ward &#8211; City. Hai Phong<\/a><\/strong><\/li>\n<li>Website:\u00a0<strong><a href=\"https:\/\/adsmo.vn\/en\/\">https:\/\/adsmo.vn<\/a><\/strong><\/li>\n<li>Email:\u00a0<strong><a href=\"mailto:info@adsmo.vn\">info@adsmo.vn<\/a><\/strong><\/li>\n<li>Hotline:\u00a0<strong><a href=\"tel: 0356105388\">0356 105 388<\/a><\/strong><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Excel is a powerful and flexible tool, suitable for calculating and managing salaries. 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