Subdomains are treated and billed as independent domains.
Aliases can be entered in the domain settings in your customer account under "Set up alias domain names". If you add a domain alias and change the MX record to enable filtering for that alias domain, mail sent to user1@alias.ext will be filtered and delivered to user1@maindomain.ext. For more information about domain aliases, please see our FAQ article "(How) Can I use domain aliasing?".