"So what are the things I need to take note of?"

Breakdown of each Payslip

Payslips should contain the following items. You do not need to include items that are not relevant to the employee.

1. Basic salary for each salary period
2. All fixed and ad-hoc allowances
3. Start and end dates of each overtime payment period within the month
4. Overtime hours worked
5. Overtime pay for each overtime payment period
6. Any other additional payment for each salary period
7. Any deductions made
8. Net salary paid in the month
9. Employer’s CPF contribution

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10. Name of employer
11. Name of employee
12. Date(s) of payment
13. Mode of payment (cash/cheque/bank deposit)
14. Start and end dates of each salary period within the month

Format of payslip

You can issue the payslip either as a hardcopy or a softcopy, as long as it contains the breakdown. Softcopies that can be accessed via a web portal or mobile phone, by both you and your employees will ensure transparency for both parties.

Schedule of payslip

You should issue itemised payslips at least once a month

For a salary period ending in a particular month, you should issue payslips to your employees within 7 days after the last day of that month. For example, for payment for work done in January, employers should issue the payslip by 7th February.

Penalties for Non-Compliance

You could be fined up to S$5,000 for a first conviction and up to S$10,000 for subsequent convictions, if you flout the same provision within a year.

System for issuing payslip

You don’t need to spend long hours or a fortune creating itemized payslips. ePayroll is an online payroll solution that allows you to create itemized payslips at a fraction of the cost and time.

With ePayroll, your employees receive their payslips through their mobile phones, and via email. They can also view it online anytime, anywhere.