From April 1, 2016, all employers must issue itemized pay slips to employees covered under the Employment Act.
Itemized pay slips can be in soft or hard copy and are to be given within three days of payment. Pay slips must include the following: full name of employer; full name of employee; date of payment (or dates, if the pay slips consolidates multiple payments); basic salary; start and end date of salary period; allowances paid for salary period; any other additional payment for each salary period, such as bonuses, rest day pay, or public holiday pay; deductions made for each salary period (including employee's CPF contribution); overtime hours worked; and net salary paid in total.
Employers must keep a record of all pay slips issued in soft or hard copy for the last two years. From April 1, 2016, all employers must maintain detailed employment and salary records of employees covered under the Employment Act in soft or hard copy for two years.
Employee records must record the following: address; NRIC number; for non-citizens, work pass number and expiry date; date of birth; gender; date of starting employment; date of leaving employment; working hours, including duration of meals and tea breaks; and dates and other details of public holidays and leave taken.
The salary records must contain the same items required for itemized pay slips (listed above).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
