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Everyone should learn VBA if they spend any significant time working with Excel. As others have already pointed out, you can automate tasks that you do repetitively. Rather than doing these mundane things yourself, you get the computer to do it instead.
You can also write a function that does exactly what you want to do. If there are any complex formulae that you employ in your payroll process, it might be better to convert it to a VBA function. What you might lose in terms of processing speed you would gain in readability and maintainability.
Both of these are ultimately more expensive than processing time in most cases. After all, it is painful and costly to pay someone to fix a spreadsheet that is very hard to understand. If you write your VBA code well, almost anyone with a reasonable level of VBA can help you out.
It also depends on the particular environment, job duties, and even programming proficiency. But a background in Computer science would be most helpful.
I hope this helps.
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