Secondary Element Classifications

You can use secondary classifications to manage wage basis rules for deductions and taxes.

You can't remove or change any predefined secondary classifications, and you can't disable any of the predefined balance feeds created for them. They are subsets of the primary classifications.

What Are the Predefined Classifications

These are the available predefined secondary classifications.

Primary classification	Secondary classifications	What you need to know
Absences	Maternity Other Sickness Vacation
Balance Initialization	N/A
Employee Tax Credits	N/A
Employee Tax Deductions	N/A
Employer Liabilities	Benefits Employer Paid
Employer Taxes	N/A
Imputed Earnings	Cash Tips Reported Domestic Partner Dependent Domestic Partner Nondependent Group Term Life Moving Expense Nonqualified and Taxable Moving Expense Qualified and Nontaxable Noncash Award Personal Use of Company Car Retiree Domestic Partner Dependent Retiree Domestic Partner Nondependent Retiree Employer Health Care 125 Retiree Employer Health Care Other
Information	Allocated Tips
Involuntary Deductions	Alimony Bankruptcy Order Child Support Creditor Debt Debt Collection Improvement Act Educational Loan Employee Requested Garnishment Regional Tax Levy Spousal Support Tax Levy	Don't use this element classification for retiree deductions. For further info, see Human Resources Cloud Administering US Involuntary Deductions on the Help Center.
Nonpayroll Payment	Expense Reimbursement
Pretax Deductions	Deferred Compensation 401k Deferred Compensation 401k Catch-Up Deferred Compensation 403b Deferred Compensation 457 Dental Care 125 Dependent Care 125 Flexible Spending Account Health Care 125 Health Savings Account Health Savings Account Catch-Up Nonqualified Deferred Compensation Retiree Dental Care 125 Retiree Flexible Spending Account Retiree Health Care 125 Retiree Health Savings Account Retiree Health Savings Account Catch-Up Retiree Vision Care 125 Vision Care 125	For further info, see Define Pretax Deduction Elements for the US in the Help Center.
Standard Earnings	Overtime Premium Regular Regular Not Worked Shift Tips Regular
Supplemental Earnings	Awards and Prizes Bonus Cafeteria Commission Deceased Employee Wages Deferred Compensation Distribution Dismissal Payments Job-Related Educational Assistance Jury Duty Pay Moving Expense Nonqualified Moving Expense Qualified Paid Time Off Payout Pensions and Annuities Retiree Nontaxable Payments Retiree Pension and Annuities Retiree Profit Sharing Sick Pay Tips Supplemental Travel Taxable Reimbursement
Voluntary Deductions	Benefits After Tax Deferred Compensation 401k Roth Deferred Compensation 401k Roth Catch-Up Deferred Compensation 403b Roth Deferred Compensation 457 Roth Employer Reimbursements Life Insurance Loans Pension Plan After Tax Union Deductions	For further info, see Voluntary Deductions for the US in the Help Center.

How to Define Secondary Classifications

Sometimes you must create a secondary classification to suit your business needs.

1. Start the Element Classifications task.

2. Enter your US legislative data group, and click Search.

3. Select the appropriate primary classification in the search results.

   Note: You can't create secondary classifications for the Involuntary Deductions primary classification.

4. Click Edit.

5. In the Secondary Classifications section, select Create.

6. Enter the new name and start date.

7. Click OK.

8. Create any new wage basis rules as needed.

   For further info, see Tax Wage Basis Rules for the US in the Help Center.