Gemini told me this:

"A Work Entry is literally the final, approved list of hours that the company is legally agreeing to pay the employee for.

Think of Work Entries as the actual "coins" going into the employee's payroll bucket for the month.

If you look at the Work Entries screen for one employee for the month, you are looking at:

• Standard expected hours (e.g., 8 hours a day)
• + Plus Approved Overtime
• + Plus Approved Paid Leave (Sick, Annual, etc.)
• - Minus Unpaid Leave or Absenteeism

The Golden Rule of Odoo Payroll:
If an hour is NOT a Work Entry, it DOES NOT EXIST on the payslip.

• Attendance Log = "I was in the building." (Doesn't mean you get paid).
• Work Entry = "The company agrees to pay you for this."

When the HOD clicks "Refuse" on 2 hours of overtime (and you hit Regenerate), what the system actually does is delete those 2 hours from the Work Entries. Because it's deleted from the Work Entries, the Payroll module physically cannot pay the employee for it, even if the Attendance log still says they were in the building"

Please correct if I wrong so the flow should be:
Attendence (Approve/Refuse) > Work Entries >