C单元格为扣除其他费用的当月工资,D单元格为年终奖金额.

=IF(C1<3500,MAX((((D1+MAX(C1,0)-3500)/12>{0,1500,4500,9000,35000,55000,80000})*{3,10,20,25,30,35,45}%)*(D1+MAX(C1,0)-3500)-{0,105,555,1005,2755,5505,13505}),MAX(((D1/12>{0,1500,4500,9000,35000,55000,80000})*{3,10,20,25,30,35,45}%)*D1-{0,105,555,1005,2755,5505,13505}))