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Do all employees need to be users to be in the Payroll Section? Many of our employees do not use computers and would not be required or able to use the application.

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Thank you 

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No, an Employee does not need to be linked to an User for the Employee to be used in the Payroll feature.

The Employee would need to be an user only if s/he needs access to the 'backend', e.g. in order to request leaves, see their Employee profile or book task-specific times. For Attendance in general (if part of your payroll calculation) Employees can use the Kiosk (and therefore don't need an user account).

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Thank you. So can they clock in and out if not attached to a user?

When using the Kiosk (usually a 'semi-public' terminal or tablet accessible to emploees), yes. Else, a dedicated User needs to do it manually for all these Employees.