Tripartite Guidelines on Issuance of Payslip

Tripartite Guidelines on Issuance of Payslip

Employers can now refer to a set of guidelines on how to issue itemized payslip to employees and what information to include in them.
MOM intends to mandate the issuance of itemised payslips within the next two year. The guidelines were developed after consultation with various stakeholders, the ministry added.

The tripartite guidelines – developed by the Ministry of Manpower (MOM), the National Trades Union Congress and the Singapore National Employers Federation – provide templates of payslips that companies may use and customize based on their own needs. According to the guidelines, the payslip should include items such as basic salary, total allowances and total deductions for each salary period.
What information should be in a payslip?

The following elements are listed by manpower ministry to be itemised in payslips

  1. Company Name
  2. Employee Name and NRIC / FIN
  3. Date of Salary Issuance
  4. Mode of payment
    • Cash
    • Cheque
    • Bank Deposit
  5. Start and end dates of each salary period within the month
  6. Basic salary for each salary period
  7. Allowances paid for each salary period such as: All fixed allowances (e.g. home & transport) , ad-hoc allowances (e.g. one off uniform allowance)
  8. Start and end dates of each overtime payment period within the month
  9. Hours of Overtime hours worked
  10. Overtime pay for each overtime payment period
  11. Any other additional payment for each salary period such as:
    • Bonuses
    • Rest day
    • Public holidays
  12. Actual 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 damage to or loss of goods)
  13. Net salary paid in the month
  14. Employer’s CPF contribution
  15. Employee’s CPF contribution

In a press release on Monday, MOM said that the tripartite partners “agree that the provision of itemised payslips to employees is a good employment practice” as it raises employee’s awareness of their salary components and helps in resolving salary disputes.
References from Straits Times:

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