Using new salary rule category solves the problem

<record id="OTHER_DED" model="hr.salary.rule.category">

            <field name="name">Other Deduction</field>

            <field name="code">OTHER_DED</field>

 </record>

<record id="hr_rule_other_deductions" model="hr.salary.rule">

            <field name="name">Other deductions</field>

            <field name="sequence" eval="122"/>

            <field name="code">OTHER_DEDUCT</field>

            <field name="category_id" ref="hr_payroll.DED"/>

            <field name="condition_select">none</field>

            <field name="amount_select">code</field>

            <field name="amount_python_compute">

result = categories.OTHER_DED

            </field>

        </record>

        <record id="hr_rule_advance" model="hr.salary.rule">

            <field name="name">Advance on Salary</field>

            <field name="parent_rule_id" eval="hr_rule_other_deductions"/>

            <field name="sequence" eval="1"/>

            <field name="appears_on_payslip">false</field>

            <field name="code">ADVANCE_ON_SALARY</field>

            <field name="category_id" ref="l10n_mu_hr_payroll.OTHER_DED"/>

            <field name="condition_select">none</field>

            <field name="amount_select">code</field>

            <field name="amount_python_compute">

result = employee.get_advance_on_salary(payslip.date_from, payslip.date_to)

            </field>

 </record>