In the HR and Payroll module, master data is entered at the stage of deployment and is used as the key data in many types of transactions. For example, if you are calculating payroll, you need information about accruals and deductions, vacations, work time types, work schedules, and so forth. If needed, you can add new master records at any time. Generally, the master data if used in any transaction cannot be edited or deleted.

Most types of the master records become available only after the  Enable Payroll and HR Module option was selected on the Administration > Settings > HR and Payroll form. 

In this section