[19.0][MIG] payroll_account: migrate

[tishmen]

Scope:

• payroll_account only

Depends on:

• [ ] https://github.com/OCA/payroll/pull/227

Summary:

• Migrate to Odoo 19.
• Follows OCA 19.0 migration tasks (version bump; removed 18.0 migrations).

Temporary references:

• None needed (same repo dependency).

Pre-commit:

• Ran locally before opening; auto-fixes committed.

Tests:

• Local install example:
• OCA CI will validate on upstream infra.