Calculate Fica tax for multiple employees in a single row

[Scott_B]

I have an monthly budget for wages that calculates Fica taxes from rows of employee wages here. Fica is only taxed on the first $128,700 of wages and a nested IF statement properly accrues the expense in the months under the limit and zero after.

Question: how can the calculation for all employees be done in a single row, instead of a row for each employee (ie: how to combine rows 11 to 14 into only row 14)? I have a basic understanding for sumproduct and arrays, but at a loss on how to approach this because of the nesting.

I an not familiar with VBA, and prefer an array/formula solution.

Any guidance/suggestions welcome.

Thanks,

Scott