I must have copied from the wrong cell.. sorry.
In the first cell it should be:
The COLUMNS(Payroll!$A$26:A$26)-1 is a counter, starting with 0, COLUMNS(Payroll!$A$26:A$26) results in 1 and the -1 makes it 0 as you copy across, the second A$26 becomes B$26 (with final result 1), etc... this in turn is multiplied by 2 (the step) and 1 is added to adjust to the right reference... in the second part 2 is added to adjust to the second reference column.
If you evaluate the formula through Tools|Formula Auditing, you will see the steps it takes.
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