The 12 items on an itemised payslip
Employers must give itemised payslips to all employees covered by the Employment Act. Each of these items has to appear unless it does not apply to the employee:
- Full name of the employer.
- Full name of the employee.
- Date of payment, or dates if the payslip covers several payments.
- Basic salary. For hourly, daily or piece-rated workers: the basic rate of pay and the total hours, days or pieces.
- Start and end date of the salary period.
- Allowances paid for the salary period, fixed and ad hoc.
- Any other additional payment, such as bonuses, rest day pay and public holiday pay.
- Deductions made for the salary period, including the employee’s CPF contribution and no-pay leave.
- Overtime hours worked.
- Overtime pay.
- Start and end date of the overtime payment period, if different from the salary period.
- Net salary paid in total.
When the payslip has to be given
- Together with the payment of salary.
- If that is not possible, within 3 working days of the payment.
- On termination or dismissal, together with the outstanding salary.
A payslip can be a soft copy or a hard copy. A handwritten one is acceptable.
How long payslip records are kept
| Employee | Records to keep |
|---|---|
| Current employee | The latest 2 years |
| Former employee | The last 2 years, kept for 1 year after the employee leaves |
The Ministry of Manpower takes a graduated approach to lapses: guidance and time to rectify for a first lapse, and administrative penalties for repeated non-issuance or inaccurate payslips.
Key employment terms (KETs)
An employer must also give written key employment terms to every employee covered by the Employment Act who is employed for 14 days or more, within 14 days of the start of employment. They include, among others:
- Full names of employer and employee, job title, main duties and start date.
- Working arrangements: daily working hours, number of working days a week and the rest day.
- Salary period, basic salary, fixed allowances and fixed deductions.
- Overtime payment period and overtime rate of pay.
- Types of leave, other medical benefits, probation period and notice period.
In MUST
How MUST Payroll handles payslips
MUST Payroll issues Employment Act-compliant itemised payslips to every employee in the mobile app, generated from the approved payroll run. Hours and overtime come from GPS clock-in and manager approval, and every run keeps an audit trail of who changed what, who approved and what was paid.
Official sources
- MOM: Itemised payslips
- MOM: Key employment terms (KETs)
- MOM: Written answer on non-issuance or delay in issuance of itemised payslips (2 July 2024)
This guide is general information for employers, summarised from the sources above as they stood on 1 October 2026. Rules and rates change; the official source prevails, and this is not legal or tax advice for a specific case.