Element Set - Not showing in Payroll Process

This morning, I created a element set of type Run set in order to restrict
elements which are processed in payroll run. I included following element
classification rules
1) Earnings
2) Supplemental Earnings
3) Imputed Earnings
4) Non-Payroll Payments
5) Tax Deductions

Because only taxes should be deducted so no other deduction classifications
were included.

When I was submitting Payroll Run, element set name LOV wasn't showing
my newly created element set. So I tried to debug the situation and found
that LOV is running following query behind the scene.

SELECT element_set_name
FROM pay_element_sets e, per_business_groups_perf p
WHERE ( (e.business_group_id = p.business_group_id)
OR (e.legislation_code = p.legislation_code)
OR (e.business_group_id IS NULL AND e.legislation_code IS NULL)
)
AND element_set_type = 'R'
AND EXISTS (
SELECT NULL
FROM pay_ele_classification_rules ecr, pay_element_types_f pet
WHERE ecr.element_set_id = e.element_set_id -- element set ID
AND pet.classification_id = ecr.classification_id
AND pet.element_name = 'VERTEX'
AND NOT EXISTS (
SELECT NULL
FROM pay_element_type_rules etr
WHERE etr.element_set_id = e.element_set_id
AND etr.element_type_id = pet.element_type_id
AND etr.include_or_exclude = 'E')
UNION
SELECT NULL
FROM pay_element_type_rules etr, pay_element_types_f pet
WHERE etr.element_set_id = e.element_set_id
AND etr.element_type_id = pet.element_type_id
AND pet.element_name = 'VERTEX'
AND etr.include_or_exclude = 'I')
AND p.business_group_id = :$profiles$.per_business_group_id
ORDER BY e.element_set_name

So you have to include information element classification in order to include
your element set in payroll run process.