How to make payroll in access?

Why recreate the wheel? There are a number of good payroll apps out there that are not very expensive. Some banks include a payroll service for business banking customers.

If you really want to do it in Access, you will need several tables. An employee table for info about each employee, a payroll table for info about each paycheck (employee, pay date, pay period, etc.) and a items table which records all the amounts (mostly deductions) that are included in the paycheck. In addition, you will need look up tables for deductions and rate tables for withholding rates.

Once you have your table structure, you will need to create forms to generate each paycheck. Much of the paycheck can be automated, but, especially if you are dealing with hourly, non-exempt employees, you will have to enter hours worked to calculate pay for the period.

Your question is really too broad for a definitive answer so this is just a broad overview to get you started.