IF condition1
    statementblock
[ELSE-IF|ELSE IF condition1
    statementblock
              .
              .
              .
 ELSE-IF|ELSE IF conditionN
    statementblock ]
[ELSE
    statementblock ]
 
               	 COBOLimperativestatement
... COBOLconditionalclause
    statementblock
ELSE-IF|ELSE IF condition1
    statementblock
[             .
              .
              .
ELSE-IF|ELSE IF conditionN
    statementblock ]
[ELSE
    statementblock ]
 
               	 ADD, RETURN, CALL, REWRITE, COMPUTE, START, DELETE, STRING, DIVIDE, SUBTRACT, MULTIPLY, UNSTRING, READ, WRITE.
If line 2020 is false, pass control back to line 1020, the first statement after the PERFORM statement, because there is no ELSE-IF or ELSE coding associated with this IF, and the first character at the same or less indentation as this IF is a new paragraph name, which denotes the end of the preceding PERFORMed paragraph. If the line 2020 condition is true, execute its subordinate statement block (lines 2030 through 2170) and return control to line 1020.
001010         PERFORM EMPLOYEE-BENEFIT-DEDUCTION
 001020             MOVE ...
                      .
                      .
 002010  PARA   EMPLOYEE-BENEFIT-DEDUCTION
 002020         IF EMPL-COVERAGE NOT = SPACES
 002030             PERFORM CALC-BASIC-BEN
 002040             IF EMPL-COVERAGE-TYPE = 'EXTRA'
 002050                 PERFORM CALC-EXTRA-BEN
 002060                 PERFORM CALC-DENTAL-BEN
 002070                 BEN-FIELD = XTRA-BEN + 
 002071                 ... DENTAL-BEN
 002080             ELSE-IF EMPL-COVERAGE-TYPE = 
 002081             ... 'FAMILY'
 002090                 PERFORM CALC-FAMILY-BEN
 002100                 PERFORM CALC-DENTAL-BEN
 002110                 BEN-FIELD = FAMILY-BEN + 
 002111                 ... DENTAL-BEN
 002120             ELSE-IF EMPL-COVERAGE-TYPE = 
 002121             ... 'DENTAL'
 002130                 PERFORM CALC-DENTAL-BEN
 002140                 BEN-FIELD = BASIC-BEN + 
 002141                 ... DENTAL-BEN
 002150             ELSE
 002160                 BEN-FIELD = BASIC-BEN
 002170             EMPL-DED-FIELD =
 002171             ... BEN-FIELD * .5 / 12
 002180
 002190     PARA  CALC-BASIC-BEN
 
                  		IF condition1
    statementblock1
    IF condition2
        IF condition3
    statementblock2
        ELSE-IF condition4
        ELSE-IF condition5
    statementblock3
        ELSE
    statementblock4
    ELSE
    statementblock5
        IF condition6
            IF condition7
    statementblock6
    statementblock7
 
                  		
            WS-NET-PAY = EMP-HOURS *
            ... EMP-HOURLY-RATE
            ... ON SIZE ERROR
                PERFORM PRINT-ERROR-MESSAGE
                DISPLAY SSNO WS-NET-PAY
                WS-NET-PAY  WS-DEDUC = 0
            ELSE-IF EMP-HOURLY-RATE = MIN-WAGE
                PERFORM CALC-DEDUC-MIN
            ELSE-IF EMP-HOURLY-RATE < 5.00
                PERFORM CALC-DEDUC-1
            ELSE-IF EMP-HOURLY-RATE >= 5.00
                PERFORM CALC-DEDUC-2
                IF EMP-HOURLY-RATE > 20.00
                    DISPLAY SSNO 
                    ... EMP-HOURLY-RATE
            ELSE
                DISPLAY SSNO  EMP-HOURLY-RATE
                PERFORM PRINT-ERROR-MESSAGE
            NET-PAY = WS-NET-PAY - WS-DEDUC
 
                  		
 PARA   CALC-BENEFIT
            BEN-FIELD = ZERO
            IF PERM-PART-TIME
                PERFORM GROUP-A-CALC
                IF HRS-WORKED > 25
                    BEN-FIELD = 
                    ... BEN-FIELD * 1.25
            ELSE-IF PART-TIME
            ELSE-IF FULL-TIME
                PERFORM GROUP-B-CALC
            EMPL-REC-BEN-FIELD = 
            ... BEN-FIELD
 
                  		CALC-BENEFIT.
    MOVE ZERO TO BEN-FIELD.
    IF PERM-PART-TIME
        PERFORM GROUP-A-CALC
        IF HRS-WORKED > 25
            MULTIPLY BEN-FIELD BY 1.25
        ELSE
            NEXT SENTENCE
    ELSE
        IF PART-TIME
            NEXT SENTENCE
        ELSE
            IF FULL-TIME
                PERFORM GROUP-B-CALC
            ELSE
                NEXT SENTENCE.
    MOVE BEN-FIELD TO EMPL-REC-BEN-FIELD.