Please follow the steps below to create a director's fee pay element:
Go to the Payroll module, Pay Element Setup.
Click New, key in the Pay Element ID and description, eg. Director Fee.
Select Allowance, click Next.
Select None of the Above, Next.
Select Standard Allowance, Next.
Select Free, Finish.
In the property screen, arrow over to the left the Subject to CPF and Subject to SDF (Remove in the Selected panel)