To simplify work about allowance payment by calculating the salary allowance of each attending and leaving work controlled person based on attending and leaving work information and giving the allowance to a corresponding attending and leaving work controlled person.

An attending and leaving work terminal 1 is provided with a card reader-writer 8 which reads and writes data of an IC card 7 as an electronic purse, and an IC card 7 that is individually owned by each attending and leaving work controlled person records his own identification code. When today's data is a payday for the attending and leaving work controlled person, the allowance that is calculated by a host computer 3 is automatically paid by adding the salary allowance of the attending leaving work controlled person to electronic cash data in the IC card 7 that is attached to the card reader- writer 8.