no, the right patch was the following:

=== modified file 'hr_payroll_account/hr_payroll_account.py'
--- hr_payroll_account/hr_payroll_account.py    2011-09-24 15:15:33 +0000
+++ hr_payroll_account/hr_payroll_account.py    2011-10-07 13:47:43 +0000
@@ -59,9 +59,10 @@
         move_ids = []
         move_to_cancel = []
         for slip in self.browse(cr, uid, ids, context=context):
-            move_ids.append(slip.move_id.id)
-            if slip.move_id.state == 'posted':
-                move_to_cancel.append(slip.move_id.id)
+            if slip.move_id:
+                move_ids.append(slip.move_id.id)
+                if slip.move_id.state == 'posted':
+                    move_to_cancel.append(slip.move_id.id)
         move_pool.button_cancel(cr, uid, move_to_cancel, context=context)
         move_pool.unlink(cr, uid, move_ids, context=context)
         return super(hr_payslip, self).cancel_sheet(cr, uid, ids, 
context=context)


it's now merged in addons trunk
-- 
https://code.launchpad.net/~openerp-dev/openobject-addons/trunk-bug-862218-bde/+merge/77648
Your team OpenERP R&D Team is subscribed to branch 
lp:~openerp-dev/openobject-addons/trunk-bug-862218-bde.

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