From 1 April 2016, all employers will be required to issue itemised payslips to employees covered under the Employment Act.


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


  • 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.


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.

  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 and for hourly, daily or piece-rated workers,
    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, e.g.
    • 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, e.g.
    • 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.

Employers must keep a record of all payslips issued in soft or hard copy, including handwritten.

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