the 12 Payroll tables

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Good morning Ledgersmb developers I am trying to decipher the 12 payroll
tables so i can backport them to my 1.2 system for now.
I see there are perldoc in LedgerSMB/Payroll dir and I am slurping that up.
However I am curious about payroll_income_class is this what jurisdiction
the payroll tax is incurred in? Like what state you live in?
I see from perldoc "These are not defined through the user interface but
rather defined country-wise."

I see you no longer use nextval ( 'id' ) for anything that needs an id
after I don't know when 1.2? How do you generate an id? In the Perl
somewhere?
Will it cause a problem in 1.4 if I use it for now in 1.2?
For example
INSERT INTO payroll_income_class (id,country_id,label) VALUES (nextval (
'id' ), 1, 'Oregon');

Cheers Turtle