Const FWT_ As Decimal = 0.2
    Const FICA_ As Decimal = 0.08
    Const STAT As Decimal = 0.02

    Dim Hrs As Decimal
    Dim Rate As Decimal
    Dim Gros As Decimal
    Dim FWT As Decimal
    Dim Fi As Decimal
    Dim stat As Decimal
    Dim NetPay As Decimal


    Decimal.TryParse(txtHours.Text, Hrs)
    Decimal.TryParse(txtRate.Text, Rate)


    Gros = Math.Round(Hrs * Rate, 2)
    FWT = Math.Round(Gros * FWT_, 2)
    Fi = Math.Round(Gros * FICA_, 2)
    stat = Math.Round(Gros * STAT, 2)
    NetPay = Gros - FWT - Fi - stat

    lblGr.Text = Gros.ToString("N2")
    lblF.Text = Fi.ToString("N2")
    lblF.Text = Fi.ToString("N2")
    lblSt.Text = stat.ToString("N2")
    lblN.Text = NetPay.ToString("C2")

If Hrs > 40 Then
    Gros += Math.Round( (Hrs-40) * Rate * 0.5 )
End If

if(hours > 40)
    payment = 40 * rate + ((hours-40)) * (rate*1.5);
else
    payment = hours * rate;

payment = hours > 40 ? (40 * rate + ((hours-40)) * (rate*1.5)) : (hours * rate);

Gros = Math.Round(Hrs * Rate, 2)

Gros = Math.Round(hours > 40 ? (40 * rate + ((hours-40)) * (rate*1.5)) : (hours * rate), 2)