This error is shown if you have more than one Pay Item set up in Xero with the same name. To resolve this, update the pay items (under Payroll Settings> Pay Items> Earnings) to either: have a different name; or make the duplicate items inactive so there is only a single active one that matches the file Once your changes are saved in Xero, you can click Revalidate in UpSheets to validate your file and the error should no longer appear.