BSL Bulletin

In order for employees to better understand their salary tabulations and employment terms and benefits, employers are required to issue itemized payslips and key employment terms (“KETs”) to all employees covered under the Employment Act from April 1, 2016. This will also minimize workplace disputes and contract misunderstandings.

Itemized Payslips

Soft or hard copy itemized payslips are to be issued together with payments or within 3 working days of payment. Consolidated payslips must reflect details of all payments made since the last payslip and can be issued if more than one payment is made in a month.

Items to be included in the salary period are;

1. Full name of employer
2. Full name of employee
3. Date of payment (or dates, if the payslips consolidates multiple payments)
4. Basic salary
5. Start and end date of salary period
6. Fixed and/or adhoc allowances paid
7. Additional payments (Bonuses, Commission)
8. Fixed and/or adhoc deductions (Employee’s CPF contribution, No pay leave)
9. Overtime hours worked
10. Over time pay
11. Start and end date of overtime payment period (if different from start and end date of salary period)
12. Net salary paid in total

Key Employment Terms (KETs)

Key employment terms (“KETs”) must be issued in writing by employers to all employees who are covered by the Employment Act; for a contract of service on or after April 2016; and/or employed for 14 days or more.

The KETs must be issued within 14 days of Employment in hard or soft copy and must include the following;

1. Full name of employer
2. Full name of employee
3. Job title, main duties and responsibilities
4. Start date of employment
5. Duration of employment (if employee is on fixed-term contract)
6. Working arrangements (Working Hours, Number. of working days per week, Designated rest days)
7. Salary period
8. Basic salary. Basic rate of pay must be shown for hourly, daily or piece-rated employees.
9. Fixed allowances
10. Fixed deductions
11. Overtime payment period (if different from the. Salary Period)
12. Overtime rate of pay
13. Other salary related components (Bonus, Incentives)
14. Types of leave (Annual, Outpaitent Sick Leave, Hospitalisation, Maternity and Childcare)
15. Other medical benefits (Insurance coverage, Medical and dental benefits)
16. Probation period
17. Notice period

Employment Records

An additional requirement under the Employment Act amendment is for employers to maintain detailed employee and salary records of all employees covered under the Employment Act.

For current employees, records must be kept and maintained for the preceding 2 years (eg: 2014-2015). For ex-employees, the last two years’ records are to be retained for one year from the employee’s date of cessation.

Items to keep for employee records are;

1. Address of employee
2. NRIC /Work pass number and expiry date for non-citizen employees
3. Date of birth
4. Gender
5. Employment date
6. Resignation date
7. Working hours, including duration of meals and tea breaks
8. Dates and other details of public holidays and leave taken

The requirement for maintaining of salary records are the same as listed in itemized payslips detailed above.

Assistance Package

You may wish to refer to the assistance package available on MOM’s website.
http://www.mom.gov.sg/employment-practices/employment-act/employer-assistance-package