Swart

Swart (2002:5-15) found that the “payroll systems are cumbersome and problematic, they require the use of a middleman payroll service to either send or calculate and send the employee’s net pay data to the bank, which increases costs to the employer. These cost are ultimately passed on to the employees and public, such systems also take significant amounts of time to acquire, transfer, translate and process all of the data required to determine and distribute net pay to the employee, and employees are therefore forced to wait one or two weeks before even receiving their paychecks another disadvantage of the prior art payroll system is the use of centralized data processing for calculation of net pay, such as used by ADP”.