At minimum, you MUST assign an All - Default: REQUIRED account for each origin/account type combination in the account tree. However, this account would only be used if you did not have accounts assigned anywhere in the individual Division tree levels.
You can access the Payroll and Overhead Offset Accounts Setup in the following ways:

• From the main menu, choose Microsoft Dynamics GP > Tools > Setup > Job Cost > Account Setup > Payroll Offset Accounts.
• In Service Management, from the Invoice Accounts window (Microsoft Dynamics GP > Tools > Service Management > Invoice Setup > Invoice Accounts > Payroll Offset button).
• In Service Management, from the Maintenance Accounts window (Microsoft Dynamics GP > Tools > Service Management > Maintenance Setup > Accounts > Payroll Offset button).