diff --git a/payroll_account/__manifest__.py b/payroll_account/__manifest__.py
index c8aadf4da..6493a1ac7 100644
--- a/payroll_account/__manifest__.py
+++ b/payroll_account/__manifest__.py
@@ -1,7 +1,7 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 {
     "name": "Payroll Accounting",
-    "version": "17.0.1.0.0",
+    "version": "17.0.1.0.1",
     "category": "Payroll",
     "website": "https://github.com/OCA/payroll",
     "license": "LGPL-3",
diff --git a/payroll_account/models/hr_payslip_line.py b/payroll_account/models/hr_payslip_line.py
index 5343e216a..f0d49eb32 100644
--- a/payroll_account/models/hr_payslip_line.py
+++ b/payroll_account/models/hr_payslip_line.py
@@ -10,12 +10,56 @@ class HrPayslipLine(models.Model):
     def _get_partner_id(self, credit_account):
         """
         Get partner_id of slip line to use in account_move_line
+
+        Partner is required only for specific account types that track external
+        relationships:
+        - asset_receivable: Employee loans, salary advances, overpayments to recover
+                           → Partner source: Employee (work_contact_id or
+                             bank_account_id.partner_id)
+        - liability_payable: Third-party payables (tax authorities, insurance
+                            companies) typically managed through contribution
+                            registers
+                           → Partner source: Register partner
+                             (salary_rule_id.register_id.partner_id)
+        - liability_current: Current liabilities to pay employee salaries, net pay
+                            accruals
+                           → Partner source: Employee (work_contact_id or
+                             bank_account_id.partner_id)
+
+        For other account types (expense, income, asset_current, etc.), no partner
+        is assigned as these represent internal accounting entries without external
+        party relationships.
         """
-        # use partner of salary rule or fallback on employee's address
-        register_partner_id = self.salary_rule_id.register_id.partner_id
-        acc_type = self.salary_rule_id.account_debit.account_type
-        if credit_account:
-            acc_type = self.salary_rule_id.account_credit.account_type
-        if register_partner_id or acc_type in ("asset_receivable", "liability_payable"):
-            return register_partner_id.id
+        # Determine which account we're dealing with
+        account = (
+            self.salary_rule_id.account_credit
+            if credit_account
+            else self.salary_rule_id.account_debit
+        )
+        acc_type = account and account.account_type or False
+        if not acc_type:
+            return False
+
+        if acc_type in ("asset_receivable", "liability_current"):
+            # Employee-related accounts - always employee
+            return (
+                self.slip_id.employee_id.work_contact_id.id
+                if self.slip_id.employee_id.work_contact_id
+                else (
+                    self.slip_id.employee_id.bank_account_id.partner_id.id
+                    if self.slip_id.employee_id.bank_account_id
+                    else False
+                )
+            )
+
+        elif acc_type == "liability_payable":
+            # Third-party payables - always register partner
+            return (
+                self.salary_rule_id.register_id.partner_id.id
+                if self.salary_rule_id.register_id
+                and self.salary_rule_id.register_id.partner_id
+                else False
+            )
+
+        # All other account types (expense, income, etc.)
         return False
diff --git a/payroll_account/tests/test_payroll_account.py b/payroll_account/tests/test_payroll_account.py
index 49d3e6f57..a209d222f 100644
--- a/payroll_account/tests/test_payroll_account.py
+++ b/payroll_account/tests/test_payroll_account.py
@@ -184,3 +184,39 @@ def test_hr_payslip_no_accounts(self):
 
         # I verify that the payslip is in done state.
         self.assertEqual(self.hr_payslip.state, "done", "State not changed!")
+
+    def test_partner_logic_account_types(self):
+        """Test partner logic for different account types."""
+        # Employee already has work_contact_id auto-created
+        employee_partner = self.hr_employee_john.work_contact_id
+
+        # Create register with different partner
+        register_partner = self.env["res.partner"].create({"name": "Tax Authority"})
+        register = self.env["hr.contribution.register"].create(
+            {"name": "Tax Register", "partner_id": register_partner.id}
+        )
+
+        # Create rule and payslip line
+        rule = self.env.ref("payroll.hr_salary_rule_houserentallowance1")
+        rule.register_id = register
+        payslip = self._prepare_payslip(self.hr_employee_john)
+        line = self.env["hr.payslip.line"].create(
+            {"slip_id": payslip.id, "salary_rule_id": rule.id, "name": "Test"}
+        )
+
+        # Test asset_receivable -> employee partner
+        self.account_credit.account_type = "asset_receivable"
+        rule.account_credit = self.account_credit
+        self.assertEqual(line._get_partner_id(True), employee_partner.id)
+
+        # Test liability_current -> employee partner
+        self.account_credit.account_type = "liability_current"
+        self.assertEqual(line._get_partner_id(True), employee_partner.id)
+
+        # Test liability_payable -> register partner
+        self.account_credit.account_type = "liability_payable"
+        self.assertEqual(line._get_partner_id(True), register_partner.id)
+
+        # Test other account types -> no partner
+        self.account_credit.account_type = "expense"
+        self.assertFalse(line._get_partner_id(True))