Don't simply have HR tables, have a transactional payroll system.
A minimum of a solid schema
Worker → master data
A monthly view of payroll data, including Gross, Net, and other information, is captured in the monthly snapshot of payroll data (PayrollId, EmployeeId, Month, Year, Gross, Net, etc.).
The information on a loan is stored in the table advances/loans called Loan.
All cuts are Foreign Keys to the PayrollId field in all cuts.
LedgerId (PK) and EmployeeId (FK) are the two keys of the system of records.The keys of the record system are: EmployeeId (FK) and LedgerId (PK).
A basic SQL rule: The money moving on the ledger will always be the correct amount.
All activities are stored on Ledger for audit, reporting and reconciliation purposes as Payroll, Loan and Deduction are just "business tables".