Abstract: Small and Medium-sized Enterprises (SMEs) in the process of wage entry, calculation, the total number are needed to be done manually in the past, the data volume is quite large, processing speed is low, and it is easy to make error, which is resulting in low efficiency. The main purpose of writing this paper is to present the basis of salary management system, establish a scientific database, the computer payroll system, using the computer instead of a lot of past manual work in order to reduce duplication of staff labor, it will improve working efficiency.This system combines the actual needs of SMEs, through in-depth study and practice of the C/S mode, PowerBuilder10.0 development tools, databases and SQL language, Completed a payroll system needs analysis, database design, application design and development work. Wages, departments, units and personnel database file are included in this system, and have data management, department management, personnel management and other functions, through the control and management of the database query, add, delete, modify, and other functions can be realized. This system is reasonable design, a more complete function, stable operation has been tested to meet the basic needs of the work. [Copyright &y& Elsevier]