Itemised Payslip” is Mandatory From 1 April 2016

Our payslip format is compliant to the MOM’s requirements.

Amendments to the Employment Act

From 1 April 2016, all employers will be required to issue itemised payslips and key employment terms (KETs) to employees covered under the Employment Act. There will also be a new framework to treat less severe breaches of the Employment Act.

The amendments of the Employment Act enables employees to better understand how their salary is calculated and their employment terms and benefits. This also helps employers prevent misunderstandings and minimise disputes at the workplace. Employers can read more about the requirements for:

In addition, from 1 April 2016, MOM will set up a framework to treat less severe breaches of the EA as “civil breaches” which attract administrative penalties. For a start, the breaches are:

  1. Failure to issue itemised payslips.
  2. Failure to issue KETs in writing.
  3. Failure to maintain detailed employment records.
  4. Provision of inaccurate information to the Commissioner for Labour or inspecting officers without the intent to defraud and mislead.

Everything about ‘Itemised Payslip’

Requirements

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

When
  • At least once a month.
  • Give it 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 payslip together with outstanding salary.
Format Soft or hard copy (including handwritten).

Items to Include

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

Number Item description
1 Full name of employer.
2 Full name of employee.
3 Date of payment (or dates, if the payslips 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 payslips 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.
http://www.mom.gov.sg/employment-practices/salary/itemised-payslips

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