Incorrect validation on Payroll Payable Account — Should allow account_type = "Payable"

[QualityPoint]

Information about bug

When creating Salary Slips through the Payroll Entry Doctype, the method validate_payroll_payable_account() currently throws an error, before_submit, if the selected Payroll Payable Account has any account_type set:

def validate_payroll_payable_account(self):
if frappe.db.get_value("Account", self.payroll_payable_account, "account_type"):
frappe.throw(
_("Account type cannot be set for payroll payable account {0}, please remove and try again").format(
frappe.bold(get_link_to_form("Account", self.payroll_payable_account))
)
)

However, in correct accounting practice, the Payroll Payable Account should naturally have an account_type = "Payable".

Problem:

• This validation forces users to select an account without an account_type, which is wrong.
• Accounts used to accumulate payroll liabilities must be of type Payable.

Suggested fix:
Validation should allow account_type = "Payable", and only throw an error if the account_type is something else (like Asset, Expense, Income, etc).

Proposed Code Improvement:
def validate_payroll_payable_account(self):
account_type = frappe.db.get_value("Account", self.payroll_payable_account, "account_type")
if account_type and account_type != "Payable":
frappe.throw(
_("Payroll payable account {0} must have Account Type 'Payable'. Current account type: {1}.")
.format(
frappe.bold(get_link_to_form("Account", self.payroll_payable_account)),
frappe.bold(account_type)
)
)

Expected Behavior:

• If account_type = "Payable" → ✅ Allow.
• If account_type is anything else → ❌ Throw error.

Module

Payroll

Version

Frappe: v15.66.1 (version-15)
ERPNext: v15.59.0 (version-15)
Frappe HR: v15.43.1 (version-15)

Installation method

manual install

Relevant log output / Stack trace / Full Error Message.

Code of Conduct

• I agree to follow this project's Code of Conduct

[AyshaHakeem]

It is not advised to set “Payable” Account Type for Payroll Payable a/c as this will include the amount owed to employees (after accrual entry is created on salary slip submission) in Accounts Payable Report, and the intend of this report is to show external payable amounts. In general it is preferred to keep a separate Liability a/c as Payroll Payable for clear separation of whats owed internally and externally.

[QualityPoint]

@AyshaHakeem
Thanks for clarifying the original intent, but I’d like to re-open the discussion for two reasons—both rooted in standard accounting practice rather than reporting convenience.

1. Liability classification:

• Accrued Salaries / Wages is a current-liability account and therefore belongs to the “Payable” family.
• Leaving account_type blank (or “None”) breaks chart-of-accounts semantics, makes audits harder, and complicates third-party integrations that rely on that field.

2. Accounts Payable report already supports clean separation; it includes a Party Type filter (Supplier • Employee • Shareholder). (See the attached image)

The chart of accounts should reflect true economic substance; reports can always be tuned with filters, but the reverse isn’t true. Forcing account_type to be blank weakens the chart-of-accounts semantics.