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From 1 April 2016, all employers must issue itemised pay slips to employees (regardless of nationality) who is under a contract of service, except:
●  Managers and executives who earn basic monthly salary of more than $4,500.
●  Seafarers
●  Domestic workers
●  Statutory board and government employees

Requirements

Employers must issue itemised pay slips to all employees covered by the Employment Act.

When

○  Give together with payment to employee.

○  If unable to give together, to be given within three working days of payment.

○  In the case of termination or dismissal, must give pay slip together with outstanding salary.

Format

Soft or hard copy (including handwritten).

Items to include

Pay slips must include the items below, unless an item is not applicable. For example, if overtime pay does not apply to you, your pay slip need not include items 9 to 11. If payments are made more than once a month, employers can consolidate pay slips. The consolidated pay slip must contain details of all payments made since the last pay slip.

1.   Full name of employer.

2.   Full name of employee.

3.   Date of payment (or dates, if the pay slips consolidates multiple payments).

4.   Basic salary

      For hourly, daily or piece-rated workers, indicate all of the following:

      ○  Basic rate of pay, e.g. $X per hour.

      ○  Total number of hours or days worked or pieces produced.

5.   Start and end date of salary period.

6.   Allowances paid for salary period, such as:

      ○  All fixed allowances, e.g. transport.

      ○  All ad-hoc allowances, e.g. one-off uniform allowance.

7.   Any other additional payment for each salary period, such as:

      ○  Bonuses

      ○  Rest day pay

      ○  Public holiday pay

8.   Deductions made for each salary period, such as:

      ○  All fixed deductions (e.g. employee’s CPF contribution).

      ○  All ad-hoc deductions (e.g. deductions for no-pay leave, absence from work).

9.   Overtime hours worked.

10. Overtime pay.

11. Start and end date of overtime payment period (if different from item 5 start and end date of salary period).

12. Net salary paid in total.

Keeping records

Employers must keep a record of all pay slips issued.

Format

Soft or hard copy, including handwritten.

For how long?

○  For current employees: Latest two years.

○  For ex-employees: Last two years, to be kept for one year after the employee leaves employment.

The blank pay slip sample form is available HERE. You may also download other sample forms HERE.

Source: MOM