From 1 April 2016, all employers must issue ITEMISED PAY SLIPS / ITEMISED SALARY SLIPS in Singapore to employees covered by the Employment Act. Here are the detailed requirements such as what items to include, when and how to give them.

Requirements

Employers must issue itemised pay slips / salary slips to all employees covered by the Employment Act in Singapore.

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.

Number	Item description
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.

Sample Blank Pay Slip

For assist complying with these requirements, you may wish to refer to the blank pay slip sample form:

Blank Pay Slip Sample Form

Source of Information for all Work Passes & their related matters is from the Ministry Of Manpower, Singapore.
You may wish to visit Ministry Of Manpower (MOM) online for detailed information and current updates.

Itemised Pay Slip

Requirements

Items to include

Keeping Records

Sample Blank Pay Slip

Blank Pay Slip Sample Form

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