Hi,

In Odoo every module is independent of each other. We can use each module individually. When comes to payroll, its only related with the Employee and the Employee contract. The purpose of that is for the user flexibility. Even if the user doesn't use the attendance, leave or even recruitment they can use the payroll functionality. The attendance module in odoo is used to track only the attendance of the employee, nothing more.
But if we use the leave module and if one employee takes a leave then that deduction can be done in the payroll module with the salary rules.
And also when the payroll module is moved to the enterprise version, there comes more options in the payroll module to map the work entries of the employee in the payroll module itself. The work entries will be automatically appear in the list as per the working schedule and the attendance of the employee. We just want to correct the conflicts if there is any.

Regards

Attendance monitoring helps to determine the reliability, punctuality and productivity of an employee which can be used to calculate payslips in an accurate manner.