i googled for "payroll database examples"
and went for images related to the search;
this is the first one tha it saw that appealed to me, but it's really up to you to find an example you are comfortable with:
the image comes from some opensource software at http://epayroll.sourceforge.net, so you might want to consider not reinventing the wheel, when there are so many exisitng options out there.
Lowell
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