Option Explicit

Private Sub Worksheet_Change(ByVal Target As Range)
    If Target.Cells.CountLarge > 1 Then Exit Sub
    If Target.Column < Columns("J:J").Column Then Exit Sub
    If Target.Row < 5 Then Exit Sub
    Application.StatusBar = False
    
    Dim x2 As Long
    Dim y2 As Long
    Dim sh2 As Worksheet
    Set sh2 = Worksheets("ЗП сотрудников")
    With sh2
        On Error Resume Next
        y2 = WorksheetFunction.Match(Cells(Target.Row, 2).Value, .Columns(2), 0)
        'x2 = WorksheetFunction.Match(Cells(1, Target.Column).MergeArea.Cells(1, 1).Value, .Rows(1), 0)
        On Error GoTo 0
        If y2 > 0 Then
            x2 = myMatch(Cells(1, Target.Column).MergeArea.Cells(1, 1).Value, .Rows(1))
            If x2 > 0 Then
                If Cells(2, Target.Column).Value <> .Cells(2, x2).Value Then
                    x2 = x2 + 1
                End If
                If Cells(2, Target.Column).Value = .Cells(2, x2).Value Then
                    .Cells(y2, x2).Value = Target.Value
                    Application.StatusBar = .Name & "!" & Cells(y2, x2).Address(0, 0, xlA1) & " = " & .Cells(y2, x2).Value
                End If
            End If
        End If
    End With
End Sub

Private Function myMatch(vVal As Variant, rr As Range) As Long
    Dim arr As Variant
    arr = rr.Value
    
    Dim xa As Long
    For xa = 1 To UBound(arr, 2)
        If Not IsError(arr(1, xa)) Then
            If vVal = arr(1, xa) Then
                myMatch = xa
                Exit Function
            End If
        End If
    Next
End Function

=ЕСЛИ(ПЕЧСИМВ(CL$1)="Сумма за неделю"; СУММЕСЛИ(BX$2:CK$2;"Факт";BX6:CK6); 
ИНДЕКС(Выполнение!$1:$1048576; СТРОКА(); (CL$1="")+ПОИСКПОЗ(ЕСЛИ(CL$1="";CK$1;CL$1); Выполнение!$1:$1; 0)))