verb
1
BAD : The number of hours he worked was depend on the number of absentees.
GOOD : The number of hours he worked depended on the number of absentees.
BAD : The insurance payment is depends on the value of the goods.
GOOD : The insurance payment depends on the value of the goods.
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Do not confuse depend on/upon and the more formal phrase be dependent on/upon. Compare: 'The speed of a car depends on the size of the engine.' 'The speed of a car is dependent on the size of the engine.'
2
BAD : Whether or not she passes is depending upon how hard she works.
GOOD : Whether or not she passes depends upon how hard she works.
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When depend on/upon means 'be shaped or determined by', it is not used in progressive tenses.
3
BAD : It depends on if you've got enough money.
GOOD : It depends on whether you've got enough money.
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i t depends on whether (NOT if ): 'We don't know yet. It all depends on whether the car is fixed in time.'