If you’re new to smart contracts, please visit Introduction to Smart Contracts In Ethereum.
In this video, the trainer Kevin Healy explains how to create a sample smart contract that will split any ether that is sent to it equally between 5 addresses. It can be used as a simple payroll contract. Each of the 5 addresses are our pretend employees that will call the 'withdraw' function to "collect their paycheck".
Everything takes place on the test network.