Which of the following describes a manual payroll system?

A manual payroll system is characterized by its reliance on traditional methods that involve hand calculations and the use of paper records. This approach requires payroll professionals to manually compute employee wages, deductions, and taxes, as well as to maintain physical documentation, such as time sheets and pay stubs. This method contrasts sharply with automated systems, which utilize software to streamline processes and reduce the potential for human error.

While options relating to automated software, electronic record keeping, or online systems involve technology to facilitate payroll processing, a manual payroll system specifically denotes a lack of automation and a dependence on manual processes. This traditional method, although often more labor-intensive and time-consuming, may still be used by small businesses or organizations with limited resources or those that prefer to maintain a physical record-keeping system.