Clearing Account (definition)
Clearing Account as a temporary account containing costs or
amounts that are to be transferred to another account.
These types of accounts are referred to as "clearing
accounts" because their balance is meant to "clear" itself out
to zero periodically (e.g., daily, monthly, or yearly).
In case of Payroll Module, we need to setup Payroll Clearing
Payroll > Setup > Payroll Parameters > Calculation Settings
In the tab of accouting settings set the Payroll Clearing Account