This is where you indicate which items the selected item on the left is subject to. The example above shows what the basic salary is subject to, i.e. all the elements that will be calculated on it.
"Subject to" is the mirror image of "Applied to".
If we create a new item, we will check all the items that are to be calculated on it. The mirroring will be done automatically in the items which will then be applied to this item.
The mnemonic trick to remember which way it works is :
The salary is subject to OASI
The OASI is applied to the salary