IDENTIFICATION DIVISION.
PROGRAM-ID. PAYROLL-CALC.

DATA DIVISION.
WORKING-STORAGE SECTION.
    01 EMPLOYEE-DETAILS.
        05 EMPLOYEE-NAME      PIC X(30).
        05 HOURS-WORKED       PIC 99V9.
        05 HOURLY-RATE        PIC 99V99.
    01 PAY-CALCULATIONS.
        05 GROSS-PAY          PIC 9(5)V99.
        05 OVERTIME-HOURS     PIC 99V9.
        05 OVERTIME-PAY       PIC 9(5)V99.
        05 TAX-RATE           PIC V99 VALUE 0.10.
        05 TAX-AMOUNT         PIC 9(5)V99.
        05 NET-PAY            PIC 9(5)V99.

PROCEDURE DIVISION.
MAIN-LOGIC.
    DISPLAY "--- COBOL Payroll Calculator ---".

    DISPLAY "Enter Employee Name: ".
    ACCEPT EMPLOYEE-NAME.

    DISPLAY "Enter Hours Worked (e.g., 40.5): ".
    ACCEPT HOURS-WORKED.

    DISPLAY "Enter Hourly Rate (e.g., 15.75): ".
    ACCEPT HOURLY-RATE.

    PERFORM CALCULATE-GROSS-PAY.
    PERFORM CALCULATE-TAX.
    PERFORM CALCULATE-NET-PAY.
    PERFORM DISPLAY-RESULTS.

    STOP RUN.

CALCULATE-GROSS-PAY.
    IF HOURS-WORKED > 40 THEN
        COMPUTE OVERTIME-HOURS = HOURS-WORKED - 40
        COMPUTE OVERTIME-PAY = OVERTIME-HOURS * HOURLY-RATE * 1.5
        COMPUTE GROSS-PAY = (40 * HOURLY-RATE) + OVERTIME-PAY
    ELSE
        COMPUTE GROSS-PAY = HOURS-WORKED * HOURLY-RATE
    END-IF.

CALCULATE-TAX.
    COMPUTE TAX-AMOUNT = GROSS-PAY * TAX-RATE.

CALCULATE-NET-PAY.
    COMPUTE NET-PAY = GROSS-PAY - TAX-AMOUNT.

DISPLAY-RESULTS.
    DISPLAY "----------------------------------".
    DISPLAY "Employee Name: " EMPLOYEE-NAME.
    DISPLAY "Hours Worked:  " HOURS-WORKED.
    DISPLAY "Hourly Rate:   " HOURLY-RATE.
    DISPLAY "Gross Pay:     " GROSS-PAY.
    DISPLAY "Tax (10%):     " TAX-AMOUNT.
    DISPLAY "Net Pay:       " NET-PAY.
    DISPLAY "----------------------------------".