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Payroll: Ceil last payroll date calculation (#776)

* Payroll: Rename payment `reference` to `paymentReference`

* Payroll: Remove return values from `_payday` and `_reimburse` functions

* Payroll: Implement accrued salary

* Payroll: Support employees bonus

* Payroll: Ceil last payroll date calculation

* Payroll: Address feedback from @sohkai in #774

* Payroll: Address feedback from @sohkai in #775

* Payroll: Address feedback from @sohkai in #776

* Payroll: Fix compiler warnings

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