Payroll set up > Pay Item > Add, should not have the template already set to Pay item type.

Payroll set up > Pay Item.  when click on Add, the template for the new pay item has the Pay item type set to Earnings.  So cannot create any other Pay item type - like Allowance, Deduction, Super, Reimbursement or Company Contribution.

Current workaround is to go through Settings > Payroll Settings > Pay items.

New users may not be aware of the multiple channels to Pay Items and rely on the most accessible option via Payroll set up on the Navigation Bar.