Here is a clarification about how to add an employee to the chart of accounts and how to link them to payroll accounts.
Answer:
Adding employees is done by going to the Payroll section, then clicking on the + sign next to Employees to add employee data.
The employee is linked directly to the Current Liability for Employee Payroll account, which is defined in Payroll settings, noting that it does not appear directly in the chart of accounts.
If you do not want to enable the Payroll feature, you can add a separate account for each employee in Current Liabilities and record payroll manually through manual journal entries.
