English is not my native language either, so that was probably why I did not clearly understand you. But back to your question.
I think for loans I would do it as a customer for a number of reasons. Mainly because of Normal reminders and charge memos, and secondly in many countries you are not allowed to do a loan to anyone without an interest rate based upon the the lended amount, And as far as I can see on the employee functionality this cannot be done.
I know that if you are both using Customers og Employees then you do not get the full overview of an employee - but here in Denmark where i am located, theres a law saying that it is two different “issues” and cannot be mixed together. Its like using the Vendor Table - for Employee expenses, and Customers for Loans (or similar) - this is how we do it at my company.
Example. An employee needs to travel to a customer and have some expenses, A ferry ticket/Bridge ticket, some lunch and a hotel night stay. As the Employee is using his own money/creditcard then we owe him/her the money
So every employee gets created as a vendor, and we do a “purchase order” of the above and then we do a normal vendor payment.
This can not be handled by the new employee functionality.
Example: The Loan. We create a customer, Do a sales invoice with the loan amount. And then we do Finance Charges to add interets. and when the employee pays an amount it is deducted from the outstanding value.