US Taxation Element not getting assigned automatically to an employee

When we attach Payroll relationship for an employee in Person management page, in the Element Entries, US taxation element will be attached automatically. But when I attach the Payroll relationship to an employee, US taxation element is not getting assigned automatically. Its throws the below error. Can someone help me with this.

In the below screenshot, you can see US Taxation element. That element is not getting assigned to my employee. The screenshot you are seeing is the reference screenshot.

Thanks in advance.