There are many books that discuss payroll.  Most of them are accounting books with payroll as a chapter.  Here are some to help you out:

• Essentials of Payroll: Management and Accounting by Steven M. Bragg 
• Small Business Payroll System Simplified by Daniel Sitarz
• Payroll for Dummies by Ken Darrow
• Payroll Best Practices by Steven M. Bragg 
• Payroll: A Guide to Running an Efficient Department by V. M. Lambert 
• The Payroll Source by Michael P. O'Toole 
• Payroll Records and Procedures by M. David Haddock 
• The Payroll Toolkit Nuts and Bolts Techniques to Help You Better Understand and Manage Your Payroll by Timothy F. Carse 
• Payroll Accounting 2011 (with Klooster & Allen's Computerized Payroll Accounting Software CD-ROM) / Edition 21 by Bernard J. Bieg 
• Multistate Payroll Guide, 2011 Edition by John F. Buckley