Since 1 April 2016, every employer in Singapore covered by the Employment Act must give employees an itemised payslip with each salary payment. Small employers are not exempt — a two-person cafe has the same obligation as a listed company. Here’s exactly what the payslip must contain and how to stay compliant without payroll software.
Who must receive an itemised payslip?
All employees covered by the Employment Act — which, since 2019, includes virtually all local employees, managers and executives included. The main exclusions are seafarers, domestic workers and public servants (domestic helpers aren’t legally entitled to one, though giving your helper a salary record is still best practice — see our separate guide).
The 12 required items
A compliant payslip must show, where applicable: (1) employer’s name, (2) employee’s name, (3) date of payment, (4) basic salary — and for hourly or daily-rated workers, the rate and how many hours or days were worked, (5) the start and end dates of the salary period, (6) allowances, both fixed and ad-hoc, itemised, (7) any other additional payments such as bonuses or rest-day pay, (8) all deductions, itemised — including the employee’s CPF contribution, (9) overtime hours worked, (10) overtime pay, (11) the overtime period if it differs from the salary period, and (12) net salary — the amount actually paid.
“Where applicable” does real work here: if there’s no overtime that month, items 9–11 can be blank. But if a category exists, it must be itemised — a single “deductions: $700” line doesn’t comply.
Format, timing and record-keeping
Soft copy is fine (PDF or even a clear electronic record); handwritten is fine too. The payslip must be issued together with payment, or within three working days of it. You must also keep payslip records — two years for current employees, and one year after an ex-employee leaves.
What happens if you don’t comply?
Payslip breaches are civil contraventions: penalties can reach $1,000 per employee for a first breach and $2,000 per employee for repeats — and it’s strict liability, so an inaccurate payslip is a breach even if unintentional. For a small team, sloppy payslips are an expensive habit.
The practical problem: CPF changes every year
The hard part isn’t the 12 fields — it’s that item 8 requires the employee’s CPF deduction, and CPF rates shift almost yearly (2026 raised rates again for the 55–65 bands and lifted the ordinary wage ceiling to $8,000). Spreadsheets built last year silently go wrong.
The easy route: our Payslip Generator produces the full MOM itemised format with CPF, SDL and SHG contributions calculated automatically at current-year rates — including part-timers with overtime and PR graduated rates. Everything stays in your browser; salary data never touches our servers.
Frequently Asked Questions
Do I need to give payslips if I only have one employee?
Yes. The obligation applies from your first Employment Act employee, regardless of company size.
Can payslips be electronic?
Yes — soft copies are explicitly allowed. What matters is that the employee receives it with payment (or within 3 working days) and that you keep records.
Must a payslip show employer CPF contributions?
The mandatory deduction item is the employee’s share. Showing the employer’s contribution too isn’t required, but it’s good practice — our generator includes it as an information line.