Itemized Payslip, A MOM Requirement

I was buying some food at a hawker center near my house last weekend, overhead a conversation between the Stall Holder and his hired assistant over latter’s Payslip.

Yes, from 1 April 2016, all employers must issue itemised payslips to employees covered under the Employment Act.

Let me share some of the requirements such as what items to include, when and how to give them.

* 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

* Payslip must include :
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