Last reviewed 17 October 2026. Source: MOM.
Employers must give itemised payslips to all employees covered by the Employment Act. MOM sets out what a payslip must show and when it must be given.
What it must show
Unless an item does not apply, the payslip shows:
- the employer’s and employee’s names
- the payment date and the start and end dates of the salary period
- basic salary, and for hourly, daily or piece-rated workers the basic rate and the hours, days or pieces worked
- fixed and ad hoc allowances
- other payments such as bonuses, rest day pay and public holiday pay
- fixed and ad hoc deductions
- overtime hours and overtime pay
- total net salary paid
When to give it
With the salary payment, or within three working days of it. On termination or dismissal, give it with the outstanding salary.
Sample layout (fictional)
| Line | Amount (S$) |
|---|---|
| Employee: A. Tan, Harbour Lane Pte Ltd | |
| Salary period: 1–31 October 2026; paid 31 October 2026 | |
| Basic salary | 3,500.00 |
| Transport allowance (fixed) | 200.00 |
| Overtime: 8 hours | 150.00 |
| Gross pay | 3,850.00 |
| Employee CPF deduction (20%) | (770.00) |
| Net salary paid | 3,080.00 |
Employer CPF is a cost to the employer and is not a deduction; many employers show it on the payslip for information.
Common gaps
- Missing salary period start and end dates.
- Allowances lumped into basic salary.
- Overtime not shown separately.
- Deductions not split into fixed and ad hoc.
- Payslip given more than three working days after payment.
Sources
MOM’s page refers to employees covered by the Employment Act and does not define that group here; check MOM if you are unsure whether your staff are covered. General information, not professional advice.