[FIX] l10n_ch_hr_payroll_account: Fix employee cost account codes

In https://github.com/odoo/odoo/pull/105119, new accounts were added
to represent employee-related expenses. Based on the non-official
document https://swissdec.ch/document/share/295/4cc46aca-8b47-49e9-882a-03c37eb8dea3
we used account codes 2990 and 2999 for accounts 'Indemnities' and
'Company Car Correction'.

However, these accounts have no place with the equity accounts in 29xx,
since they are not equity but rather expense accounts. Examples of CoAs
that include employee indemnity accounts place them under account group
5 with the other employee-related expenses.

(e.g. https://plancompta.com/plan-comptable-suisse-pcg-2021/)

As such, we move accounts 2990 Indemnities -> 5840
and 2999 Company Car Correction -> 5031.

Fixing this in stable will not cause any in-database corruption, since
the updated code is only executed when the CoA is loaded/reloaded.
However, users will need to reload the CoA in order to take advantage
of the fix.

This also ensures that the Swiss Balance Sheet is balanced.

taskid:3060790

closes odoo/odoo#150692

Related: odoo/enterprise#54941
Signed-off-by: Yannick Tivisse (yti) <yti@odoo.com>

addons/l10n_ch/data/template/account.account-ch.csv

@@ -99,8 +99,6 @@
 "ch_coa_2970","Profits brought forward / Losses brought forward","2970","equity","False","Gewinnvortrag / Verlustvortrag","Utile / perdita riportata","Bénéfice / perte reporté","","",""
 "ch_coa_2979","Annual profit or annual loss","2979","equity","False","Jahresgewinn oder Jahresverlust","Utile/perdita annuale","Bénéfice / perte de l’exercice","","",""
 "ch_coa_2980","Treasury stock, shares, participation rights (negative item)","2980","equity","False","","","","","",""
-"ch_coa_2990","Indemnities","2990","equity","False","","","","","",""
-"ch_coa_2999","Company Car Correction","2999","equity","False","","","","","",""
 "ch_coa_3000","Sales of products (Manufacturing)","3000","income","False","Verkauf von Produkten (Herstellung)","Ricavi prodotti fabbricati","Ventes de produits fabriqués","","",""
 "ch_coa_3009","Deductions on sales","3009","income","False","Abzüge bei Verkäufen","Diminuzione di ricavi","Déductions sur ventes","","",""
 "ch_coa_3200","Sales of goods (Trade)","3200","income","False","Warenverkauf (Handel)","Ricavi merci di rivendita","Ventes de marchandises","","",""
@@ -153,6 +151,7 @@
 "ch_coa_5007","Bonus","5007","expense","False","","","","","",""
 "ch_coa_5009","Jubilee Gift","5009","expense","False","","","","","",""
 "ch_coa_5030","Travelling Expenses","5030","expense","False","","","","","",""
+"ch_coa_5031","Company Car Correction","5031","expense","False","","","","","",""
 "ch_coa_5040","Salary Allowances","5040","expense","False","","","","","",""
 "ch_coa_5601","CA Fees","5601","expense","False","","","","","",""
 "ch_coa_5700","Social benefits","5700","expense","False","Sozialleistungen","Oneri sociali","Charges sociales","","",""
@@ -170,6 +169,7 @@
 "ch_coa_5830","Representation Fees","5830","expense","False","","","","","",""
 "ch_coa_5831","Car Fees","5831","expense","False","","","","","",""
 "ch_coa_5832","Other Fees","5832","expense","False","","","","","",""
+"ch_coa_5840","Indemnities","5840","expense","False","","","","","",""
 "ch_coa_5900","Temporary staff expenditures","5900","expense","False","Leistungen DritterAusgaben für Zeitarbeitskräfte","Spese per il personale temporaneo","Charges de personnels temporaires","","",""
 "ch_coa_6000","Rent","6000","expense","False","Miete","Costi dei locali","Charges de locaux","","",""
 "ch_coa_6100","Maintenance & repair expenses","6100","expense","False","Kosten für Wartung und Reparatur","Manutenzioni, riparazioni e sostituzione immobilizzazioni mobiliari","Entretien, réparations et remplacement des inst. servant à l’exploitation","","",""