A payroll accounting test used the current year to set a company car acquisition date, which would make the test fail once the year changes to 2026. The date is now fixed so the test remains stable over time, reducing maintenance issues without changing user-facing payroll behavior.

Some tests will fail in 2026. This adds a freeze time to prevent this failing.

Task: 5034173

Forward-Port-Of: odoo/enterprise#92983

This update records an individual contributor license agreement signature from hildickethan. It supports Odoo's legal compliance process by confirming contribution rights without changing product functionality.

I hereby agree to the terms of the Odoo Individual Contributor License
Agreement v1.0.

Forward-Port-Of: odoo/odoo#224747