To enable divisional calculation of the working time a day by the hour without increasing errors.

This device comprises a time recorder 1 determining the clocking-in and -out times of an employee; a storage means 2 storing the clocking-in and -out times of the employee determined by the time recorder 1; a working time zone setting means 4 dividing a time zone to be set as a day and setting a premium condition for each divided time; and a tabulation means 3 calculating working times by the minute for each divided time, tabulating them for each of the same premium condition, and substituting the result by the hour with rounding-off processing of a predetermined digit or less.