Since Manager v19.11.83, it has been possible to assign payslip deduction items to asset as well as liability accounts. However, the Payslip Items listing in the Settings tab displays all deduction items as being assigned to liability accounts.
For example, a payroll account for salary advances is created as an asset account:
A payslip deduction item for recovery of salary advances is assigned to it:
The list in Settings shows the account as a liability account instead of an asset account: