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Help needed to create new element

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We wants to create a UK Settlement Taxable elements on which NI Employer should get calculated and deducted but not NI Employee. Please suggest us if there is any way to achive this requirement.

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Currently there is a seeded balance of NIable Pay and if we remove this element from that balance both NI EE and NI ER will not get calculated on this. Is there any seeded way to to achive this requirement or anyone who has done some custom config to achive this.

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