This update aligns the HR Referral applicant area with improved checks for whether users can access specific fields. It helps ensure the application respects field visibility rules more consistently, reducing the risk of users seeing or interacting with information they should not access.

task-4331116
odoo/odoo#186908

US regular payroll calculations can now include employee bonuses and approved expenses directly in payslips. Bonuses are treated as taxable income before taxes, while expenses are added after taxes, helping payroll teams handle these common payments more accurately.

Add `Bonus` input type to `United States Regular Pay Salary Structure`.
Use `Expenses` and `Bonus` input types in the computation of payslips.

* Expenses:
    * Allows users to include expenses (added automatically from the Expenses app) into the salary calculation when using the Structure Type "United States: Regular Pay". The rule is  placed post taxes in the structure.

* Bonus: 
    * Add an Input type in "hr.payslip.input.type" called `Bonus`.
    * "Bonus" allows users to add an extra source of income for employees that have associated the "United States: Regular Pay" Structure type in their payslip. The rule is placed pre-taxes in the structure, it is a taxable amount.

task-4097635

Spreadsheet cell data is now saved in a simpler format, reducing exported file sizes significantly. This can make spreadsheet dashboards and document-related spreadsheet operations faster and lighter to store or transfer.

Payroll now shows warnings for untrusted employee bank accounts directly in the standard payroll app instead of only in the SEPA payroll extension. This helps all payroll localizations spot potentially unsafe payment details before processing salaries.

This will move the warning for untrusted bank accounts from the sepa module to standard payroll so that it's available for all localisations.

Task: 4023575

The referral module now includes a reward report that helps review rewards earned by employees for successful referrals. This gives businesses clearer visibility into referral program performance and employee incentives.

This PR improves the referral module's report by adding a reward report that evaluates the data of rewards earned by employees for successful referrals.

task-3946561