I agree with Brendon. You will really be wasting a great deal of time
and money attempting to develop a payroll application in Access, and
when you do, it will probably not pass muster in terms of legality
with respect to privacy, tax law, and accounting standards.

Intuit, PeachTree, and Great Plains all sell excellent payroll
systems, for very reasonable cost. You can buy Quickbooks for the cost
of a few hours of your income - or you can spend twenty times more
hours developing a system that's not as good! Don't be penny wise and
pound foolish!

                 John W. Vinson[MVP]