feat: Tax for recurring additional salary (backport #27459)

[mergify]

This is an automatic backport of pull request #27459 done by Mergify.
Cherry-pick of 2ef4844 has failed:

On branch mergify/bp/version-13-hotfix/pr-27459
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Changes to be committed:
	modified:   erpnext/hr/doctype/employee/test_employee.py
	modified:   erpnext/payroll/doctype/additional_salary/additional_salary.py
	modified:   erpnext/payroll/doctype/salary_detail/salary_detail.json

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/payroll/doctype/salary_slip/salary_slip.py
	both modified:   erpnext/payroll/doctype/salary_slip/test_salary_slip.py

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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[codecov]

Codecov Report

Merging #28024 (2ef4844) into version-13-hotfix (cc143bc) will decrease coverage by 0.25%.
The diff coverage is 35.76%.

❗ Current head 2ef4844 differs from pull request most recent head 03e6737. Consider uploading reports for the commit 03e6737 to get more accurate results

@@                  Coverage Diff                  @@
##           version-13-hotfix   #28024      +/-   ##
=====================================================
- Coverage              54.62%   54.36%   -0.26%     
=====================================================
  Files                   1334     1255      -79     
  Lines                  70756    67845    -2911     
=====================================================
- Hits                   38650    36886    -1764     
+ Misses                 32106    30959    -1147     

Impacted Files	Coverage Δ
...of_accounts_importer/chart_of_accounts_importer.py	0.00% <0.00%> (ø)
...doctype/loyalty_point_entry/loyalty_point_entry.py	92.30% <0.00%> (ø)
erpnext/accounts/general_ledger.py	95.93% <ø> (ø)
erpnext/accounts/report/cash_flow/cash_flow.py	0.00% <0.00%> (ø)
...cial_statement/consolidated_financial_statement.py	0.00% <0.00%> (ø)
...t/accounts/report/general_ledger/general_ledger.py	21.32% <0.00%> (ø)
erpnext/controllers/queries.py	60.32% <ø> (+1.79%)	⬆️
..._integrations/doctype/taxjar_nexus/taxjar_nexus.py	0.00% <0.00%> (ø)
erpnext/erpnext_integrations/taxjar_integration.py	18.75% <17.64%> (-0.89%)	⬇️
erpnext/accounts/utils.py	59.38% <21.42%> (-0.33%)	⬇️
... and 143 more