Your process doesn't sound valid. I agree with Mark, payroll records should not be deleted. My question goes back to why you are creating a temp table to begin with when you can easily use a query to produce the payroll output. If you outline the process step-by-step we may be able to offer a different solution that doesn't involve temp tables or deleting anything.
I would think that when you create payroll "checks", the process would select the employee records using a query, calculate the amounts, probably using VBA because you have to create multiple child records per "check", and append them to a permanent "paid" table. Given that the register will contain details for several types of withholding and perhaps other additional payments like overtime, that there would be a child table with all of the details. These tables would be your audit trail that shows all the details of the final paid amount.