If you do not want to create different master cards, you can add another financial account to the employee card with the financial account type -> "Customer".
Thus, by adding two financial accounts of the business partner to the same master card, it is reflected that he/she is both an employee and a customer.
Appropriate Financial Account Types for Personnel Current Accounts
As explained above, when you write "HRA - Personnel" record master cards, you can create multiple financial accounts with the following financial account types: