dirk01

i agree with black swan. you should at least show what effort you've put in instead of asking others to solve it for you.

hope this helps:
YoS - Years of Service
Sal - Annual Salary

=IF(YoS>5, 2.5*Sal+(YoS-5)*Sal, YoS*Sal/2)

if this isn't what you need, then show us what you've come up with.