Abstract: An automated employee time and attendance system having a central processor and a plurality of sub-systems which are capable of providing data used by the central processor in payroll determination. Each sub-system is capable of maintaining clocking information along with other employee data, adjusting such data and retrieving such data in a printed form when so desired by a timekeeper. A means is provided for allowing the monitoring of loaned and borrowed employees as between the sub-systems so that payroll determination in their regard is accurately maintained. Periodically data stored in the sub-systems are conveyed to the central processor where it sorts and merges all data received from the sub-systems including the clocking data whereby accurate payroll determination is effected.