Element Primary and Secondary Classification Required

Summary: Element Primary and Secondary Classification Required

Content (required): Hi All. Require some assistance to configure a payroll element. Our customer requires us to create a new element where it should not be added to the gross payment for the employees, however it should be taxable according to the supplemental rate (22%) according to the US vertex tax rules. Is there any element template or classification that we can use for the same purpose? Do we need to manually create a new element and then add/remove the balances from the same in order to achieve this from gross pay? If so, can you please specify the same?