We have Server machine, this computer with Headphones, and we have Client computer, this is remote PC with music =) On Server we should first open port for listening connections from Client :
# on ubuntu
sudo ufw allow from <Client_IP> to any port 4656 proto tcp
# on fedora ( with firewalld )
sudo firewall-ctl --add-port 4656/tcp
note: port 4656 just for sample. you can use any port you want
than on Server, from current user add listening for connections
pactl load-module module-native-protocol-tcp port=4656 listen=<Server_IP>
then on Client add sink to remote Server
pactl load-module module-tunnel-sink server=tcp:<Server_IP>:4656
than, you should chose right output on Client, in KDE it looks like
you can use pavucontrol for this too
Update from comments :
maybe add anonynous authorisation helps (thanks to @raldone01)
pactl load-module module-native-protocol-tcp port=4656 listen=0.0.0.0 auth-anonymous=true
I had to add auth anonymous:
pactl load-module module-native-protocol-tcp port=4656 listen=0.0.0.0 auth-anonymous=true