Have you put user-level security in place? You need to do that first. Read
the Security FAQ document on the Microsoft website and make a backup before
you begin. It will help you create a new workgroup file, build groups and
users, tie the database to the workgroup, etc. If you are not careful and
skip steps, then a user will be able to open your database on their
computers without any userid and password, so once you think you are done
test is on another computer.
Once you have the security in place, you would set up userids and passwords
for each user. You would have to take away all access from the tables and
queries. You'd have to set the queries to Run with owner's permission and
tie them to the forms and reports you wish to use. You'd only give them
access to the forms and reports you'd want them to have.
Note that adding a database password (one that any user can enter) is not
going to allow you to protect individual items or specify different levels
of security for different users. Also, you can buy a program for about $25
on the Internet that will easily crack a database password. I think
cracking user-level security is a bit more difficult, but I'm sure it can
still be done.
You have a great deal of reading and work to do before you can have a
reasonably secure application. Note that Access is not "secure" and any
savvy user will be able to get around these security measures. Access is
not really a good tool for a payroll system.
Good Luck,
Rick B