v16.20.0

## Features
* Employer contribution components in **Salary Component** now include a _Liability Account_ field, and payroll submission records their expense and payable in a separate **Journal Entry**. When employee-based payroll accounting is enabled, the payable is recorded for each employee. (https://github.com/frappe/hrms/pull/5274)

## Bug Fixes
* Uses **Holiday List Assignment** records to select holiday lists for leave, payroll, and attendance dates, using the earliest assignment for dates before any assignment starts. (https://github.com/frappe/hrms/pull/5284)
* Keeps the latest attendance record available while the mobile app refreshes, so an employee’s first check-out attempt is less likely to be recorded as a check-in. (https://github.com/frappe/hrms/pull/5282)
* Allows users who can read a specific **Leave Application** to access its linked **Employee** record, even when their access to other employees is restricted. (https://github.com/frappe/hrms/pull/5281)
* Adds an optional filter to include employer contributions in the "Salary Register" report. (https://github.com/frappe/hrms/pull/5299)
* Delays closing half-day **Attendance** until the shift has ended and check-ins have synced, so recorded work can update the attendance instead of being marked absent early. (https://github.com/frappe/hrms/pull/5304)
* Creating a **Payment Entry** from an **Employee Advance** without a bank or cash account now shows an error pointing to _Mode of Payment_ or the **Company** account settings, instead of crashing. (https://github.com/frappe/hrms/pull/5305)
* Restricts updates to **Goal** progress and status to the assigned employee and users with HR or System Manager roles. (https://github.com/frappe/hrms/pull/5307)
* The "Employee Leave Balance" report uses recorded leave days for **Leave Application** entries within the selected period, so _Leave(s) Taken_ matches the ledger even if the holiday list changes afterward. (https://github.com/frappe/hrms/pull/5309)

**Authors**: @deepeshgarg007, @iamkhanraheel, @asmitahase
**Reviewers**: @deepeshgarg007, @iamkhanraheel

<details>
<summary>AI content</summary>

 For these release notes, we used an LLM (OpenAI gpt-6-luna) to review and summarise the code changes, along with the associated issue and PR descriptions. It may contain typical errors and inaccuracies. You can read the prompt [here](https://github.com/barredterra/pretty_release_notes). 

Changes with the following labels were excluded:
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Changes with the following types were excluded:
- style
 - ci
 - test
 - build
 - chore
 - refactor
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</details>