While I am not out in the wild, I rarely come across anyone who can handle even one payroll (power outage, computer failure, etc.) with any sort of writing instrument, paper, and cash or checks.
I still suggest people have 15T and their state pub in their top drawer, but I doubt if any do. Same for paper checks on hand, and/or access to at least a few hundred dollars per employee to buy a day or two delay.
Just an age thing, but I was not allowed a calculator in class until my feeble attempt at conforming in college. Still cannot find the Dr or Cr buttons on a calculator <smile>, or the "any" key.
As I embark on trying to pass on what I know, I ever so strongly try to remind/inspire the person to learn the process, not so much the tool, as understanding the process is the gold, anyone can bang on a keyboard to use the tool.