A pay element is a group of pay components that need to be tallied together to perform a specific calculation, such as for taxation, user calcs, benefits, reporting, etc.

Elements may be basic (just comprised of pay components that are added or subtracted together) or may be compound (where additional elements are included). Note that a compound element is compounded only one level. That is a compound element that is comprised of other compound elements will only bring in any specific pay components on the second level.

Elements may be defined on the Define Pay Elements form IPPE.