From 1 April 2016, all employers must issue itemised pay slips to employees covered by the Employment Act. Here are the detailed requirements such as what items to include, when and how to give them.
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).|
For hourly, daily or piece-rated workers, indicate all of the following:
|5||Start and end date of salary period.|
|6||Allowances paid for salary period, such as:
|7||Any other additional payment for each salary period, such as:
|8||Deductions made for each salary period, such as:
|9||Overtime hours worked.|
|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.|
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.
For assist complying with these requirements, you may wish to refer to the blank pay slip sample form.
You may wish to visit Ministry Of Manpower (MOM) online for detailed information and current updates.