Use a General Journal to switch relevant amounts from the Class that received the total assignment to Classes that should have an assignment.
3 ordinary earnings items have hours assigned equally to 3 classes. Full Super expense of $90.00 is consequently booked only to Class1.
Payroll Expenses:Super Credit 60.00 Class: Class1
Payroll Expenses:Super Debit 30.00 Class: Class2
Payroll Expenses:Super Debit 30.00 Class: Class3
(These transactions will not appear on Payroll Reports as they are not processed through the payroll module.)