Hi Puru,
you should not use the GL Account bank for G/L posting because of the subledgers and the bank account balances.
Balances of the bank account are confirmed in a bank statement. A bank statement contains all outgoing and incoming payments for the bank account. So the outgoing payroll summary is posted to the bank account. Then you need to bring this balance to the mentioned interim account (this is not the clearing account), which should balance to zero after both: payment of payroll and posting of JEV.
So the posting for the JEV is:
Expense Posting:
Debit: salaries, health care expenses, etc.
Credit: interim account, Credit: Clearing Account or Cash in Transfer
Best regards
marlene