What is a payslip?
An itemised payslip is a record of compensation stating the employee’s basic pay, overtime pay, deductions, bonuses, and other such information. Employees can use the itemised payslips as their proof of income. A MOM-compliant payslip gives employees the confidence they’re being paid fairly, which improves their sense of security and assurance.
Are payslips legally required in Singapore?
As per the update to the Employment Act, April 2016, every employer in Singapore must issue itemised payslips for employees, which becomes a legal obligation for any business. As per the MOM, you’re required to share payslips with employees alongside the salary disbursal. However, if that’s not possible because of administrative burdens, there’s a grace period of 3 days to provide the same.
If any employee resigns or is dismissed from employment, they must receive the payslip alongside the final salary or settlement amount. MOM legally doesn’t enforce creating fancy payslips, and accepts even a soft copy with all details listed in brief.
Key components of a payslip in Singapore
Your payslips must include the following, unless an item doesn't apply to your business:
[Table:1]
Free Singapore payslip template
Here’s an itemised payslip template for you to refer to:
[Table:2]
You can use this payslip template as a reference and issue one for your employees by taking into account these 12 fields. If some of the fields do not apply to your workforce strategy, you can skip those items.
Important deadlines to take note of while generating payslips in 2026
[Table:3]
Penalty framework for non-compliance with MOM’s salary payslip guidelines
MOM now treats breach of payslip compliance as a civil matter instead of a criminal matter. Repeated violations post-warnings can lead to a penalty of up to SGD $400 per breach. Upon committing serious violations like submitting false payslips, you will possibly land a legal prosecution and a penalty of up to SGD $5,000.
Potential civil breaches:
- Not issuing an itemised payslip on time.
- Failing to provide KETs to employees within 14 days of their first day in the company.
- Not maintaining proper employment records.
- Masking information with fraudulent intent.
Who is entitled to receive a payslip in Singapore?
Every employee covered under the Employment Act is entitled to receive a payslip. This is for almost anyone working either contractually, full-time, or part-time. The rule stays the same, even if you have foreign employees in your company. The managers and senior executives within the organisation must also receive payslips, even if their working hours and overtime protection clauses differ from those of the other employees.
Seafarers or domestic workers aren’t legally entitled to receive payslips, but having written records is still a good practice. Statutory board employees or civil servants are also outside the Employment Act, as they’re covered by separate regulatory compliance.
Compliance and legal payroll requirements in 2026
Beyond knowing how to create a legally accurate payslip format for employees, you must also ensure that some parameters abide by the labour laws and compliance necessities. Here are the most crucial ones for you to count on:
- CPF contributions:
All employers must pay CPF contributions to employees earning more than SGD $50 per month. Employers must pay this contribution by the 14th of the following month. A 2026 update on the CPF Ordinary Wage ceiling, implemented in January 2026, states that the ceiling rose to SGD $8,000 from SGD $7,400 in early 2025.
CPF contributions will apply only to the first SGD $8,000 of an employee’s monthly salary, and not for anything beyond that. For instance, if an employee earns SGD $10,000 per month, you will be liable to pay CPF, calculated on SGD $8,000 and not for the entire amount.
- SDL (Skills Development Levy)
All employers are required to pay SDL for each employee, irrespective of whether they’re local or foreign. The calculation stands at 0.25% of the employee’s gross salary per month. The minimum SDL is SGD $2 for an employee earning less than SGD $800/month, and the maximum is SGD $11.25 for an employee earning more than SGD $4,500/month.
- Tax filing clauses
All employers under the AIS (Auto-Inclusion Scheme) must digitally submit the income details of their employees to IRAS Singapore by 1st Mar every year.
Following that, if an employee is leaving Singapore permanently or ceasing employment, employers must file IR21 at least one month before their last working day.
Streamline your payroll with Aspire
The rules are there to protect the rights of everyone. Your employees will have a tab on what you pay them, and you will have clean records if anything is ever questioned. However, you don’t have to deal with handling payslip compliance and your payroll tasks manually anymore.
Automate your payroll, manage CPF submissions, generate MOM-compliant payslips, and adhere to Singapore payroll compliance, all with Aspire’s payroll software solution. We offer free local team payments, low FX for overseas salaries, and data syncing from tools like HReasily, Payboy, and Talenox.
Automate MOM-compliant payslips, CPF filing, and payroll — all from one account. Talk to our team to get started.
FAQs
Is it a legal obligation for employers to provide employees with a salary payslip in Singapore?
Yes, after the amendments to the Employment Act on Apr 1, 2016, all employers must issue their employees with an itemised payslip with 12 items listed clearly and accurately. As an employer, you must provide this payslip to employees, either with the salary payment or within 3 working days from the salary disbursement date.
Do part-time or contractual employees get payslips in Singapore?
Yes, the part-timers or contractual employees are also covered under the Employment Act in Singapore and must receive payslips from their employers. Civil servants, domestic workers, and seafarers are the three groups that don’t fall under this Act; hence, payslips aren’t mandatory.
What are Key Employment Terms?
Key Employment Terms, also known as KETs, highlight the core terms and policies of a job role that becomes an information handbook for employees. All employers are required to prepare KETs with information such as job title, working hours, salary, deductions, allowances, medical benefits, leaves, probation period, notice period, and others. A KET must be provided to the employee within 14 days of the employee’s first day at the company.
Employers must issue KETs only to employees who meet the criteria below:
- Entered into a contract or service on or after 1 Apr 2016.
- Covered under the Employment Act
- Employed for at least 14 days or more, referring to the length of contract and not the days of work.
What is the penalty for not issuing MOM-compliant payslips in Singapore?
The MOM treats failure to issue itemised payslips as a civil offence, and first issues a caution letter to the employer. Upon repeated violations, an employer might incur a penalty of up to SGD $400 per breach. If the employer continues to defy the regulations, they might face legal prosecution and a fine of up to SGD $5,000.
What can an employee do upon being refused an itemised payslip?
An employee will primarily ask for a copy of the payslip in writing. If still not provided, they can report the issue to MOM, and the authority will issue an order for the employer to comply with the payslip rules and impose a fine of SGD $400 per breach for repeated violations.
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