Taxes and Social Insurance Element update in 24D - why has this been introduced?

We have had issues hiring new employees in Ireland since the 24D update, and have been made aware of the new feature where we are required to create element eligibility for the 'Taxes and Social Insurance' element.

We are implementing the fix to resolve the error, but are wondering why this feature was introduced for all customers? We are not running Oracle Payroll, and now now have this element on records in Ireland which is causing confusion. I cannot find any explanation around the need or benefit of this feature.