Sum(If formula problem when=<+> issue help needed

I have an insurance spreadsheet that I am trying to get to work where there is a base amount of premium for each employee, a 2% co-pay and other variables for calculating total employee deductions.

There are two lines for each person. Line one is the amount of baseline premium and the chosen premium. I am trying to calculate:

Baseline -Employer pays 98%
Over baseline - Employee pays for 100% over the baseline plus 2% of baseline premium
If Employee chooses a plan that is lower by more than 2%, Employer pays 100%

Line 2 is used to check the calculations in column B.

Thee are some formulas used in the spreadsheet for looking for issues.

NEED HELP!

My ideal outcome and result would be one line per employee and create a pivot table each year when premiums update.