FirstHR

Payroll Conversion Chart: Minutes to Decimal

The full 1 to 60 minute payroll conversion chart, the formula behind it, and the decimal mistake that quietly underpays your hourly staff every week.

Nick Anisimov

Nick Anisimov

FirstHR Founder

Payroll
14 min

Payroll Conversion Chart

The full minutes to decimal hours table, the formula behind it, and the one mistake that turns eight hours thirty into eight point three zero

You came here for a table, so the table is directly below and you can stop reading after it if that is all you need.

But there is one thing worth sixty seconds of your time before you go, because it is the reason this conversion exists as a problem at all. Eight hours and thirty minutes is 8.50, not 8.30. If you have ever typed the second one into a spreadsheet, and almost everybody has, you underpaid somebody by twelve minutes on that shift and the sheet looked completely fine.

That error is silent, it is systematic, and it always runs in the same direction. So: the chart, the formula, the mistake, and the point at which the chart stops being the right tool. I build FirstHR. This page will not try to sell you anything for the first thousand words, because if you run payroll for four people, a chart and a spreadsheet is a completely reasonable system and I am not going to pretend otherwise.

TL;DR
To convert minutes to decimal hours for payroll: divide the minutes by 60. That is the whole formula. 30 minutes becomes 0.50, 15 becomes 0.25, 45 becomes 0.75. The full table for every minute from 1 to 60 is directly below. The error to avoid, and it is extremely common: 8 hours 30 minutes is 8.50, not 8.30. The decimal point means fractions of an hour, not minutes. Writing 8.30 means eight hours and eighteen minutes, and it underpays the employee every time. It survives because on a clean eight-hour day the wrong method gives the right answer.

The Chart

Every minute from 1 to 60, in decimal hours, to two places and to four.

Minutes to decimal hours, all 60. Minutes divided by 60.
Min2dp4dp
10.020.0167
20.030.0333
30.050.0500
40.070.0667
50.080.0833
60.100.1000
70.120.1167
80.130.1333
90.150.1500
100.170.1667
110.180.1833
120.200.2000
130.220.2167
140.230.2333
150.250.2500
Min2dp4dp
160.270.2667
170.280.2833
180.300.3000
190.320.3167
200.330.3333
210.350.3500
220.370.3667
230.380.3833
240.400.4000
250.420.4167
260.430.4333
270.450.4500
280.470.4667
290.480.4833
300.500.5000
Min2dp4dp
310.520.5167
320.530.5333
330.550.5500
340.570.5667
350.580.5833
360.600.6000
370.620.6167
380.630.6333
390.650.6500
400.670.6667
410.680.6833
420.700.7000
430.720.7167
440.730.7333
450.750.7500
Min2dp4dp
460.770.7667
470.780.7833
480.800.8000
490.820.8167
500.830.8333
510.850.8500
520.870.8667
530.880.8833
540.900.9000
550.920.9167
560.930.9333
570.950.9500
580.970.9667
590.980.9833
601.001.0000
Highlighted rows are the quarter hours. Use the 2dp column for everyday payroll. Use the 4dp column when the rounding actually matters, which is when you have many employees or many partial hours, because a hundredth of an hour is 36 seconds and it compounds.

And if you only ever deal with quarter hours, which is most people, you need four numbers rather than sixty.

The four that cover most of your timesheets
15 min0.25Quarter hour
30 min0.50Half hour
45 min0.75Three quarters
60 min1.00A full hour
If your team clocks in and out on the quarter hour, these four numbers are the entire chart. Memorize them and you will rarely need to look anything up again.

The Formula

There is only one, and it is short enough that the chart is really a convenience rather than a necessity.

Minutes Divided by 60
Decimal hours = minutes ÷ 60. That is it. 30 ÷ 60 = 0.5. 45 ÷ 60 = 0.75. 37 ÷ 60 = 0.6167. The hours stay as they are and only the minutes get divided. So 8 hours and 37 minutes becomes 8 + 0.6167, which is 8.6167 decimal hours. The chart exists not because this is difficult but because doing it sixty times on a Friday while also running payroll is where mistakes come from.
Definition
Decimal Hours
Decimal hours are time expressed as a decimal number rather than as hours and minutes. One and a half hours is 1.5 decimal hours; fifteen minutes is 0.25. Payroll uses this notation because an hourly wage is a rate per hour, and gross pay is calculated by multiplying hours by that rate. Hours and minutes cannot be multiplied by a wage; a decimal number can. The conversion is minutes ÷ 60. The notation is a frequent source of error because the same symbol means different things in different contexts: in 8:30, the digits after the colon are minutes, while in 8.30, the digits after the point are hundredths of an hour.

Why Payroll Uses Decimals

Because you cannot multiply hours and minutes by a wage.

An hourly rate is a rate per hour. To find out what somebody earned, you multiply hours by rate. And 8 hours 30 minutes is not a number. It is two numbers wearing a colon, and there is nothing you can usefully do with it arithmetically.

Turn it into 8.5 and it becomes a number. Multiply by $22 and you get $187. That is the entire reason. It is not a payroll convention and it is not an arbitrary preference: it is the only form in which the calculation is possible, which is why every payroll system in existence stores time this way. The number it produces is the input to gross pay, and everything downstream inherits it.

The Decimal Mistake

Now the part that is actually worth your time, and the reason a page about a lookup table needs more than a lookup table.

The mistake: typing the minutes after the decimal point
8 hours 30 minutes
Typed8.30
Correct8.50
You underpaid by 0.20 hours. At $20/hr that is $4, every single shift
7 hours 45 minutes
Typed7.45
Correct7.75
Underpaid by 0.30 hours. The error grows as the minutes grow
6 hours 15 minutes
Typed6.15
Correct6.25
Underpaid by 0.10 hours. Small, and it happens every week
9 hours 6 minutes
Typed9.06
Correct9.10
Underpaid by 0.04 hours. The only case where the error is genuinely tiny
8 hours 0 minutes
Typed8.00
Correct8.00
The one time the wrong method gives the right answer, which is why nobody catches it
The reason this error survives is the last row. On a clean eight-hour day, the wrong method gives the right answer, so the spreadsheet looks correct most of the time and nobody notices. It only breaks on partial hours, which is exactly when it matters, and it always breaks in the same direction: against the employee.

Look at what is happening. In 8:30 the digits after the colon are minutes. In 8.30 the digits after the point are hundredths of an hour. They are different units and they look almost identical, and a tired person transcribing forty timesheets on a Friday will absolutely conflate them.

Check it in reverse if you want to be sure. 0.30 of an hour is 0.30 × 60, which is 18 minutes. So writing 8.30 records eight hours and eighteen minutes for somebody who worked eight hours and thirty minutes. You have quietly removed twelve minutes from their day.

12
Minutes lost per shift, on the 8:30 version of this error alone
1.0
Hours lost per week, if it happens on five shifts
52
Hours a year, per employee, unpaid. And it looks correct on the sheet
What worked for me
I made this exact mistake and I did not find it. My accountant did, roughly four months in, while looking at something else entirely. What made it survive was the thing in the bottom row of that table: on a clean eight-hour day, typing the minutes after the decimal gives you the right answer. 8 hours 0 minutes is 8.00 either way. So the spreadsheet was correct most of the time, and it was only wrong on partial shifts, which is exactly the case I was least likely to double-check because it felt like the fiddly edge case rather than the main event. The fix took ten seconds. The four months of underpayment took considerably longer to sort out, and the conversation with the two people affected was worse than the money.
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Converting a Full Timesheet

The order of operations matters more than people expect, and doing it in the wrong order is a second, separate way to get the number wrong.

1
Work out hours and minutes for each day
Clock-out minus clock-in, minus any unpaid break. You end up with something like 8 hours 37 minutes for Monday.
2
Convert each day to decimal before you add anything
37 divided by 60 is 0.6167, so Monday is 8.6167. Do this for every day individually. This is the step people skip.
3
Then total the week
Add the decimal days together. Adding hours and minutes across a week and converting the total afterwards means carrying sixties in your head, which is exactly where the arithmetic falls over.
4
Apply overtime after the total, not before
Total the decimal hours, identify anything above forty for the workweek, and apply the multiplier to those hours. The conversion comes first and the overtime comes second.
5
Multiply by the rate
Decimal hours times hourly rate gives gross pay. This is the only reason you converted anything in the first place.
An Hours Error Becomes a Bigger Overtime Error
Worth understanding because it changes the stakes. A conversion mistake does not stay the size it started. If the wrong hours push somebody over or under the forty-hour line, or if the error lands in the overtime hours themselves, it gets multiplied by one and a half. So a twelve-minute conversion error in the wrong place is an eighteen-minute error in what you owe. And the overtime threshold runs on the workweek rather than the pay period, which is a distinction covered in the pay schedule guide.

Rounding, and the Legal Catch

Rounding and converting are two different operations and it is worth keeping them separate in your head. Converting is arithmetic and it has one right answer. Rounding is a policy, it is optional, and it has legal constraints attached.

You are permitted to round. Per 29 CFR 785.48, the practice of recording starting and stopping times to the nearest 5 minutes, or to the nearest tenth or quarter of an hour, is accepted for enforcement purposes, provided that it is used in such a manner that it will not result, over a period of time, in failure to compensate the employees properly for all the time they have actually worked.

Neutral on Paper Is Not the Standard. Neutral in Effect Is.
Read that regulation again and notice what it is measuring. It does not ask whether your rounding rule is fair. It asks whether the outcome, over a period of time, properly compensates the employee. Those are different tests. Here is how a well-intentioned employer fails the second one: your policy rounds in both directions, perfectly symmetrically. But your staff tend to arrive a few minutes early and leave right on time. So the clock-in rounds land in your favor, the clock-out rounds are neutral, and the net effect across a year is that you underpaid, systematically, with a rule that looks impeccable on paper. Always rounding down is an obvious violation. This one is not obvious, and it is far more common.

Which is a genuinely uncomfortable finding, because it means the compliance question is not answerable by reading your own policy. It is answerable only by looking at the data and checking which way it actually landed. The Department of Labor spells out the mechanics in Fact Sheet 53: time from 1 to 7 minutes may be rounded down, but time from 8 to 14 minutes must be rounded up and counted as a quarter hour. The full version of the rule is in the time clock rounding guide and the 7-minute rule.

The simplest way to avoid the whole problem, and it is genuinely available to a small business in a way it was not in 1938: do not round at all. Pay the actual minutes. The regulation exists because mechanical punch clocks and hand-calculated payroll made precision impractical. If your hours are already in a spreadsheet, that justification does not apply to you.

How Many Decimal Places

Two is standard. Four is better in one specific circumstance, and it is worth knowing which one you are in.

Two decimal placesFour decimal places
Example: 20 minutes0.330.3333
Example: 10 minutes0.170.1667
Example: 40 minutes0.670.6667
PrecisionA hundredth of an hour is 36 secondsA ten-thousandth of an hour is under half a second
Right forMost small businesses. Perfectly adequateMany employees, many partial hours, or where the rounding is applied hundreds of times a month
The riskIf you always round down rather than to nearest, the error accumulates in one directionEffectively none, but it is more digits to type and to check

The rule that actually matters is not the number of places. It is that you round to the nearest rather than always down. Two decimal places, rounded to nearest, is fine forever. Two decimal places, always rounded down, is a rounding convention that has quietly become an underpayment policy, and the fact that each individual instance is worth a few seconds is precisely what makes nobody look at it.

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When the Chart Is Not Enough

Honest answer, and it is not the one a software company is supposed to give.

When the chart stops being enough
One to three hourly staffThe chart is genuinely fine
You are converting a handful of numbers once a week. A spreadsheet with the formula in it, or this page bookmarked, is a completely reasonable system and anybody telling you otherwise is selling something
Four to ten hourly staffA spreadsheet with the formula, not the chart
Stop looking values up and put minutes divided by 60 into a cell. The lookup is where the transcription errors come from, and at this size you are doing enough of them for one to slip through
Ten or more, or any overtimeSomething that captures the time directly
The problem is no longer the arithmetic. It is that hours are being retyped from paper into a spreadsheet, and every retype is a chance to be wrong. Once overtime is in play, a wrong hour is a wrong overtime rate on top
Note what changes across those three rows. The arithmetic never gets harder. Minutes divided by 60 is minutes divided by 60 at any headcount. What gets harder is the transcription, and that is a different problem with a different solution.

Notice what actually changes across those rows, because it is not what you would expect. The arithmetic never gets harder. Minutes divided by 60 is the same operation whether you have two employees or two hundred.

What gets harder is the transcription. Hours read off a paper timesheet, typed into a spreadsheet, by a person, on a Friday. Every one of those steps is a place for a digit to go missing, and the number of those steps scales directly with headcount while the difficulty of the division does not. Which means the case for a tool is never really about the conversion. It is about removing the retyping, and that is the argument in timesheets and time and attendance.

Being Straight About What FirstHR Does
FirstHR does not run your payroll and does not process timesheets. Use a payroll provider and a timekeeping tool for that, and if you have three hourly staff, use a spreadsheet, because it is genuinely fine and I am not going to pretend it is not. What FirstHR is, is the employee record underneath it: who works here, what their rate is, what their classification is, and where the documents live. That matters to this topic for a narrow reason. A conversion error underpays somebody. A classification error underpays them and owes back overtime. One of those is a spreadsheet problem and the other is not.

Common Mistakes

The Recurring Failures
Writing the minutes after the decimal point, so that 8 hours 30 minutes becomes 8.30 instead of 8.50, which underpays the employee on every partial shift while looking entirely correct on a clean eight-hour day. Adding up hours and minutes across a whole week and converting the total at the end, rather than converting each day first, which means carrying sixties in your head and losing one. Applying overtime before the conversion rather than after it. Always rounding down to two decimal places rather than rounding to the nearest, which turns a formatting choice into a systematic underpayment. Assuming a rounding policy is compliant because the rule is symmetrical, when the regulation measures the outcome over time and your staff habitually arrive early and leave on time. Rounding at all when you do not need to, given that the regulation exists to accommodate mechanical punch clocks and you have a spreadsheet. Formatting a column inconsistently so that some values show one decimal place and some show two, which is how a 0.5 gets read as a 0.05. And treating a conversion error as a small problem, when it is systematic rather than random, which means it hits every employee and every pay period rather than one person once.

The unifying feature of all of them is that they are invisible. A conversion error does not produce a number that looks wrong. It produces a number that looks completely plausible and is quietly short, on every partial shift, for as long as nobody checks.

And the records are the thing that decides how that ends. Under the Fair Labor Standards Act, you are the party required to keep accurate records of hours worked, and per the DOL guidance on FLSA recordkeeping, those records must show the hours worked each day and each week. Which means in a dispute about whether somebody was paid for the time they worked, the burden of producing the evidence sits with you, and a spreadsheet that has been quietly converting wrong is not a defense.

Which is why the sixty seconds at the start of this page were worth more than the table. The table you can look up any time. The knowledge that 8.30 is a trap is the thing that stops you needing to.

Have I checked one partial shift by hand?
Pick a day where somebody worked hours and minutes rather than a clean shift, and verify it. If the decimal matches the minutes rather than the fraction, you have found the error.
Am I converting each day before totaling?
Convert first, add second. Adding hours and minutes across a week and converting at the end is a separate way to get the same wrong answer.
Is my rounding actually neutral in effect?
Not whether the rule is symmetrical. Whether the outcome, across a period of time, actually paid people for the time they worked. Those are different questions and only one of them is the legal test.
Am I rounding to nearest, or always down?
To nearest is a rounding convention. Always down is an underpayment policy that has been given a respectable name.
Do I need to round at all?
The regulation exists because punch clocks and hand-calculated payroll made precision impractical in 1938. If your hours are already in a spreadsheet, that reasoning does not apply to you and paying the actual minutes removes the entire compliance question.
Key Takeaways
To convert minutes to decimal hours for payroll, divide the minutes by 60. That is the entire formula.
The four values that cover most timesheets: 15 minutes is 0.25, 30 is 0.50, 45 is 0.75, and 60 is 1.00.
8 hours 30 minutes is 8.50, not 8.30. The decimal point means fractions of an hour, not minutes.
Writing 8.30 records eight hours and eighteen minutes, because 0.30 of an hour is 18 minutes. It underpays by twelve minutes per shift.
That error survives because on a clean eight-hour day the wrong method gives the right answer, so the sheet looks correct.
Payroll uses decimals because an hourly rate is a rate per hour, and you cannot multiply hours and minutes by a wage.
Convert each day to decimal before totaling the week. Adding hours and minutes and converting afterwards is a second way to get it wrong.
Apply overtime after the conversion. An error in the hours gets multiplied by one and a half if it lands in overtime.
Two decimal places is fine for most small businesses. What matters is rounding to nearest rather than always down.
Rounding time is permitted, but only if it does not, over a period of time, fail to properly compensate the employee.
The legal test is neutrality in effect, not neutrality on paper. A symmetrical rule still fails if your staff arrive early and leave on time.
The simplest compliance answer is to not round at all. The rule exists to accommodate mechanical punch clocks, and you have a spreadsheet.
For a very small team the chart is genuinely enough. The thing that stops scaling is not the arithmetic, it is the retyping.
A conversion error is systematic rather than random, so it hits every employee and every pay period rather than one person once.

Frequently Asked Questions

What is a payroll conversion chart?

A payroll conversion chart is a reference table that converts minutes into decimal hours, so that time worked can be multiplied by an hourly rate. Payroll systems and spreadsheets work in decimals rather than in hours and minutes, which means 8 hours and 30 minutes has to become 8.5 before you can multiply it by anything. The chart simply lists every minute from 1 to 60 alongside its decimal equivalent, and it exists so that whoever is running payroll does not have to do the division sixty times a week.

How do you convert minutes to decimal hours for payroll?

Divide the minutes by 60. That is the entire formula and there is nothing else to it. 30 minutes divided by 60 equals 0.5, so 8 hours and 30 minutes is 8.5 hours. 45 minutes divided by 60 equals 0.75, so 7 hours and 45 minutes is 7.75 hours. The reason a chart exists at all is not that the calculation is hard, it is that doing it in your head sixty times while also running payroll is where mistakes come from.

What is 30 minutes in payroll time?

0.50 hours. Half an hour is half of one, so it is 0.5 in decimal. This is the single most looked-up value in payroll conversion and it is also the one that produces the most common error, because 8 hours and 30 minutes is 8.50 hours, not 8.30. Typing the minutes straight after the decimal point feels natural and it is wrong, and in this specific case it underpays the employee by 0.2 hours on every shift.

What is 15 minutes in decimal for payroll?

0.25 hours. A quarter of an hour is a quarter of one. Similarly, 45 minutes is 0.75 and 60 minutes is 1.00. Those four values, being 0.25, 0.50, 0.75, and 1.00, cover the overwhelming majority of real timesheets, because most shifts start and end near a quarter hour. If you memorize nothing else from this page, memorize those four and you will rarely need to look anything up.

What is 10 minutes in payroll time?

0.17 hours to two decimal places, or 0.1667 to four. Ten divided by sixty is 0.16666 recurring, which is one of the values that does not come out cleanly and where the number of decimal places you carry starts to matter. Six minutes, by contrast, is exactly 0.10, which is why some employers round to the nearest six minutes rather than the nearest fifteen: it produces clean tenths of an hour and the arithmetic stays tidy.

Why does payroll use decimal hours instead of minutes?

Because you cannot multiply hours and minutes by a wage. An hourly rate is a rate per hour, so to work out what somebody earned you have to multiply hours by rate, and 8 hours 30 minutes is not a number you can multiply by anything. Converting it to 8.5 makes it a number. It is not a payroll convention or an arbitrary choice: it is the only way the arithmetic works, and every payroll system in existence stores time this way for exactly that reason.

Is 8 hours 30 minutes 8.30 or 8.50?

8.50, and getting this wrong is the most common error in manual payroll. The instinct is to write the minutes after the decimal point, because that is how a clock reads. But the decimal point does not mean minutes, it means fractions of an hour, and 30 minutes is half an hour, so it is 0.5. Writing 8.30 means eight hours and eighteen minutes, because 0.30 of an hour is 18 minutes. You have just shortchanged the employee by twelve minutes without noticing.

How do I calculate total hours for payroll from a timesheet?

Work each day separately, then total. For each day, subtract the start time from the end time to get hours and minutes worked, then subtract any unpaid break, then convert the minutes to a decimal. Once every day is in decimal hours, add the days together to get the weekly total. Do the conversion before you add rather than after, because adding hours and minutes together and then converting is where people lose track of whether they carried the sixty.

Should I round employee time before converting it?

You may, within limits, and you have to be careful. Federal regulation permits rounding time to the nearest five minutes, tenth of an hour, or quarter hour, but only if the rounding does not, over a period of time, fail to compensate employees properly for the time they actually worked. In other words it has to be neutral in effect and not merely neutral in appearance. A policy that rounds in both directions but where employees habitually arrive early and leave on time will systematically favor the employer, and that is a problem regardless of how the rule was written.

How many decimal places should I use for payroll?

Two is standard and sufficient for most small businesses. Four is better if you have a lot of employees or a lot of partial hours, because a hundredth of an hour is 36 seconds and rounding to two places on every entry, in the same direction, adds up across a workforce. The practical rule is that two decimal places are fine as long as you are rounding to the nearest hundredth rather than always rounding down, since always rounding down is what turns a rounding convention into an underpayment.

What is 1 minute in decimal hours?

0.02 to two decimal places, or 0.0167 to four. One minute divided by sixty is 0.01666 recurring, which is a good illustration of why single minutes are where precision starts to matter. On a single shift it is nothing. Across a workforce of twenty people over a year it becomes real money, particularly if the rounding always goes the same way, which is exactly the situation the FLSA rounding rules exist to prevent.

Do I need to convert minutes if I use payroll software?

No. Any payroll system does this automatically, and if your hours are flowing in from a timekeeping system rather than being typed by a person, the conversion is invisible and you never think about it. The reason this page exists is that a great many small businesses are still doing it by hand, on paper timesheets typed into a spreadsheet, and that is a completely legitimate way to run payroll at a small enough size. It just has a specific failure mode, and knowing what it is means you avoid it.

What is the difference between 0.5 and 0.50 hours?

Nothing. They are the same number, and the trailing zero is just a formatting choice. Where it matters is legibility: a column of numbers written to two decimal places is much easier to scan and check than a column where some values have one decimal place and some have two. If you are doing this in a spreadsheet, format the column to a fixed number of decimal places, because inconsistent formatting is how a 0.5 gets read as a 0.05 by a tired person on a Friday.

Does the conversion change for overtime?

No. The conversion is exactly the same, and it happens first. You convert the time worked to decimal hours, you total the week, and then you work out which of those hours are overtime and apply the multiplier. What does change is the consequence of getting the conversion wrong: an error in the hours flows into the overtime calculation and gets multiplied by one and a half, so a small conversion mistake becomes a larger overtime mistake.

Is it legal to round employee hours down?

Not systematically, no. Federal regulation permits rounding, but it must not result, over a period of time, in a failure to properly compensate employees for the time they actually worked. An employer who always rounds down is failing that test on its face. The subtler version is an employer whose policy rounds both ways but whose employees consistently clock in early and out on time, so that the rounding lands in the employer's favor in practice. Neutral on paper is not the standard. Neutral in effect is.

What is a decimal hour?

An hour expressed as a decimal number rather than as hours and minutes. 1.5 decimal hours is one hour and thirty minutes. 0.25 decimal hours is fifteen minutes. It is simply a different notation for the same quantity of time, and payroll uses it because it is the notation you can do arithmetic in. The confusion arises because both notations use a dot and they mean completely different things: in 8:30 the part after the colon is minutes, and in 8.30 the part after the point is hundredths of an hour.

How do I convert decimal hours back into minutes?

Multiply the decimal part by 60. So 8.75 hours means 0.75 times 60, which is 45 minutes, giving 8 hours and 45 minutes. This is worth knowing because it is how you sanity check a number that looks wrong. If a timesheet says 8.30 hours and you multiply 0.30 by 60, you get 18 minutes, and if the employee actually worked 30 minutes past the hour then somebody has made exactly the error this page is about.

Why do some charts show four decimal places?

Because most minute values do not convert cleanly. Twenty minutes is 0.3333 recurring, forty minutes is 0.6667, ten minutes is 0.1667. To two decimal places those become 0.33, 0.67, and 0.17, which involves a small rounding at every entry. For a business with three hourly employees that is irrelevant. For one with thirty, where the rounding is applied hundreds of times a month, carrying four places removes a source of drift that would otherwise accumulate quietly in one direction.

Can I just use a payroll conversion chart forever?

For a very small team, honestly yes, and anybody who tells you a three-person business needs a time-tracking platform is selling you one. The chart is not the weak point. The weak point is transcription: hours being read off a paper timesheet and typed into a spreadsheet by a human being on a Friday afternoon. That is where errors enter, and it is a problem that gets worse with headcount rather than with arithmetic. The chart scales fine. The typing does not.

What happens if I underpay someone because of a conversion error?

You owe them the difference, and if it went on for a while and touched overtime, you may owe more than you think. Wage and hour claims are not forgiving of the explanation that it was a spreadsheet error, and because a conversion mistake is systematic rather than random, it typically affects every employee and every pay period rather than just one. Which means an error worth a few dollars a shift becomes a real number once it is multiplied by your headcount and the months it ran for.

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