Key takeaways
- Every employer must give itemised payslips to employees covered by the Employment Act.
- Issue the payslip with the salary, or within 3 working days of paying it.
- MOM lists 12 items. Leave out any that don't apply.
- Keep salary records for the latest 2 years, and for 1 year after an employee leaves.
Who must issue itemised payslips
Since 1 April 2016, every employer must issue itemised payslips to all employees covered by the Employment Act. That covers anyone on a contract of service, local or foreign, full-time, part-time, temporary or on contract. It doesn't cover seafarers, domestic workers, or civil servants and statutory board employees, who have their own rules.
When to issue them
- Give the payslip together with the salary payment.
- If that's not possible, issue it within 3 working days of paying the salary.
- When employment ends, issue the payslip with the final salary payment.
- If you pay several times in a month, one consolidated payslip is fine.
Payslips can be soft or hard copies, and even handwritten payslips are acceptable.
The 12 items a payslip must show
| # | Item | Notes |
|---|---|---|
| 1 | Employer's full name | |
| 2 | Employee's full name | |
| 3 | Date(s) of payment | |
| 4 | Basic salary | For hourly, daily or piece-rated staff: the basic rate and total hours, days or pieces worked |
| 5 | Start and end date of the salary period | |
| 6 | Allowances | Fixed and ad hoc, e.g. transport |
| 7 | Other additional payments | e.g. bonus, rest-day pay, public holiday pay |
| 8 | Deductions | Fixed and ad hoc, e.g. employee CPF, no-pay leave |
| 9 | Overtime hours worked | |
| 10 | Overtime pay | |
| 11 | Start and end date of the overtime period | Only if different from the salary period |
| 12 | Net salary paid |
Source: Ministry of Manpower (MOM)
If an item doesn't apply, such as overtime for a manager who isn't entitled to it, you can leave it out.
How long to keep salary records
Salary records cover the same information as the payslip. Keep them for the latest 2 years for current employees. When someone leaves, keep their last 2 years of records for 1 year after they leave.
Overtime basics that affect payslips
- Overtime is paid at no less than 1.5 times the hourly basic rate.
- It applies to workmen earning up to $4,500 basic a month, and to other employees earning up to $2,600 basic a month.
- For non-workmen, the overtime rate is capped at the $2,600 salary level, which works out to $13.60 an hour.
- Overtime is limited to 72 hours a month unless MOM grants an exemption.
What happens if you don't comply
On a first complaint, MOM usually guides the employer to start issuing proper payslips within a month. If complaints keep coming, MOM can send caution letters and impose an administrative penalty of up to $400 for each repeated breach. MOM receives about 670 payslip complaints a year.
HRKaki Payroll
Every HRKaki payslip includes all 12 MOM items and is sent to staff automatically with each pay run.
Frequently asked questions
Is an itemised payslip compulsory in Singapore?
Yes, for all employees covered by the Employment Act, since 1 April 2016.
How soon must a payslip be issued?
With the salary payment, or within 3 working days of paying the salary.
Can payslips be sent electronically?
Yes. MOM accepts soft copies as well as hard copies, including handwritten payslips.
How long must salary records be kept?
For the latest 2 years for current employees, and for 1 year after an employee leaves.
Sources
Information sourced from
Figures and rules in this article come from the official sources listed below, checked on 13 October 2026. Avelogic is not affiliated with these agencies. For the authoritative and latest position, refer to the agency directly.
- MOM: Itemised payslips
- MOM: Who is covered by the Employment Act
- MOM: Employment records
- MOM: Hours of work, overtime and rest days
- MOM: Parliamentary reply on non-issuance of itemised payslips (2024)
This guide is general information based on official sources at the date shown, not legal or tax advice. Rules change, so check the CPF Board, IRAS, MOM or MOE for the latest position.