Not only do companies have to keep track of the time they spend on payroll, but they also have to keep track of them so that they can make sure that they are working the right amount of time per week. That's when the time and the attendance system are introduced.Time attendance system is a software program, or even a physical device, that keeps an employee's working time. They can be used to keep track of the beginning and end of every shift, as well as the number of hours a worker has been working. Some systems even allow companies to keep track of absences and late arrivals.