If you’re an employer in Singapore, here’s a legal requirement you can’t afford to overlook — itemised payslips.
According to the Ministry of Manpower (MOM), close to 700 complaints are filed every year about missing or delayed payslips. The consequences? Fines, reputational damage, and strained employee trust.
So, what are itemised payslips, why are they mandatory, and how can you ensure 100% compliance without the admin headache?
🔍 What Is an Itemised Payslip?
An itemised payslip is a detailed salary breakdown that must be issued to employees each payday. This has been mandatory since 1 April 2016 under Singapore’s Employment Act.
The goal? To ensure salary transparency and empower employees to verify their pay and deductions.
📋 What Should an Itemised Payslip Include?
According to MOM guidelines, a valid payslip must show:
| Section | What to Include |
| 🏢 Employer Info | Full name of the employer |
| 👤 Employee Info | Full name of the employee |
| 📅 Payment Date | Date of payment, or period if consolidated |
| 💰 Basic Salary | Rate and hours (for hourly/daily workers) |
| 📆 Salary Period | Start and end date of the pay cycle |
| 🚗 Allowances | Fixed (e.g., transport) and ad-hoc (e.g., uniform allowance) |
| 🎁 Bonuses/Extras | Public holiday pay, rest day pay, one-off payments |
| 🔻 Deductions | CPF, no-pay leave, ad-hoc penalties |
| ⏱️ Overtime Pay | Total hours and pay for OT work |
| 🧾 Net Salary | Final salary after all additions and deductions |
📌 MOM also requires employers to retain payslip records for 2 years for each employee.
⚠️ Non-Compliance = Penalties
Issuing incorrect or late payslips isn’t just bad practice — it’s a legal offence.
Here’s what you risk:
| Offence | Penalty |
| ❌ No payslip issued | Fine up to $1,000 (first offence) |
| ❌ Repeated violations | Fine up to $2,000 or more |
| ❌ Submitting false info after deadline | Up to $5,000 and potential court prosecution |
(Source: MOM)
💼 How Kanry Can Help
Managing payroll is more than just calculating salaries — it’s about ensuring compliance, accuracy, and peace of mind.
Kanry’s payroll outsourcing service is designed to streamline this critical function with the support of technology-driven solutions and deep regulatory know-how.
Here’s what sets us apart:
✅ Accurate & Timely Payroll Processing – No delays. No errors. Just smooth salary disbursement, every cycle.
✅ MOM-Compliant Payslips – Automatically generated, itemised, and stored securely for audits.
✅ Regulatory Assurance – We ensure you’re fully aligned with CPF, income tax, levies, and Employment Act requirements.
✅ Flexible Support – From permanent staff to part-timers and foreign workers, we handle it all.
✅ Technology Integration – Cloud-based records, automated reports, and scalable dashboards.
✅ Client-Centric Approach – You focus on growth. We take care of the stress behind the scenes.
With Kanry, you gain a compliant, professional, and hassle-free experience that lets your business focus on what matters — people and performance.
📩 Let’s simplify your payroll together. Contact us to learn how we can support your HR operations from end to end.
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