The manual payroll system requires payroll processing to be done completely by hand. Therefore, time cards, wages and payroll tax computations; wage garnishments; and voluntary deductions are done manually. Also, paychecks and pay stubs are handwritten or printed on a typewriter. The main disadvantage with this system is its high room for error. The more manual computations the payroll representative has to make, the more errors she’s prone to make. Furthermore, it’s time-consuming because to ensure the it is accurate, she has to triple-check the data before printing checks. Even then, it’s possible to miss errors.