procedures in creating a microsoft access 2003 payroll system

Pretty much as the first response. Do a good job of IDing all your entities (nouns) tables up front.
You might want to consider the following. With it being payroll which is confondential and important you might think about having a behind the sceans transaction tracking so every transaction entered is logged to a table who entered it, when it was posted ect.. If there are issues at any time you can query it and know exactally who, what and where. The seconded thing you might consider is tracking the security and users movement through the system. Third you might consider custom error handling so you can have finer control over error handling and future upgrades, fixes and improvements. Fourth a simple in app To Do List with notes you'll always have multipble things in various different places to do and its an easy way to stay sharp. What else Oh a million things just remeber that the users will want to play with it, shit on it before they'll take ownership of it so be preparded to roll out version 1.1 quick. Have fun and document your code and logic be kind to the future smooo who will be working on your app what the hell you code is doing esp. impotant if your pron to writing spegetti code. Good luck, God Bless Shawn