Human Calculation Errors: Erroneous Wages Paid The American Payroll Association estimates that the rate of human error in time card preparation is between 1% and 8%. The Cost: Therefore, a conservative 2% human error rate on a $12,000.00 payroll would equal $240.00 in erroneous wages paid per pay period. Moreover, the cost to re-issue correct payroll amounts (if the error is detected and reported) further increases your cost of human error. Manual Time Card Preparation: Empl