You do not make Both an adjustment and also the details directly on a paycheck.
One the person needing to be reimbursed, you kept some of their takehome. So, on the next paycheck, use an Addition item set up the same as the deduction = None for tax tracking. Give them back the money.
Take it from the other person, on the next paycheck.
You are not "taking the money out of the tax collectors account." You are giving back the value to the wrong person, and then taking it from the right person.