Itemised Payslip Requirements in Singapore (2026): What Must Be on It

Since 1 April 2016, every employer must give employees covered by the Employment Act an itemised payslip — with the salary payment, or within three working days of it. The payslip must list the required items, and it can be soft copy, hard copy, or handwritten.

This guide sets out exactly what must be on the payslip, when to issue it, and the formats allowed.

Who must get a payslip

Employers must issue itemised payslips to all employees covered by the Employment Act. The obligation follows Employment Act coverage rather than nationality, so it applies broadly to local and foreign employees. Confirm current coverage on the MOM itemised payslips page.

What must be on the payslip

A compliant payslip includes the following items (where applicable to the employee):

#	Item
1	Full name of employer
2	Full name of employee
3	Date(s) of payment
4	Basic salary (with rate and hours/days/pieces for hourly, daily or piece-rated staff)
5	Start and end date of the salary period
6	Allowances (fixed and ad-hoc)
7	Additional payments (bonuses, rest-day pay, public-holiday pay)
8	Deductions (CPF contributions, no-pay leave, absences)
9	Overtime hours worked
10	Overtime pay
11	Start and end date of the overtime period (if different from item 5)
12	Net salary paid in total

Items relating to overtime (9–11) only apply if the employee did overtime in that period.

When to issue it

Give the payslip:

together with the salary payment; or
if that is not possible, within three working days of payment.

On termination or dismissal, give the payslip together with the employee's outstanding salary.

Allowed formats

A payslip can be soft copy (e.g. PDF or email), hard copy, or handwritten — what matters is that it contains the required items and is issued on time.

Why it matters

Itemised payslips are an Employment Act requirement, and failing to issue them is an offence. Beyond compliance, a clear payslip reduces salary queries and disputes — and it's the employee-facing output of the wider monthly payroll cycle.

How AimmPayroll handles payslips

AimmPayroll generates itemised payslip PDFs that include every required item — basic pay, allowances, additional payments, CPF and other deductions, overtime details, and net pay — for every employee, every run. Employees can also self-serve their payslips through the portal. Start free for up to three employees.

Frequently asked questions

Are itemised payslips mandatory in Singapore?+

Yes. Since 1 April 2016, all employers must give itemised payslips to employees covered by the Employment Act. The payslip must be given together with the salary payment, or within three working days of payment.

What must a Singapore payslip include?+

The required items are: employer's full name, employee's full name, date(s) of payment, basic salary, start and end date of the salary period, allowances, any additional payments (such as bonuses), deductions (including CPF), overtime hours worked, overtime pay, the overtime period if different, and total net salary.

When must I give the payslip?+

Together with the salary payment, or within three working days of payment. If you terminate or dismiss an employee, give the payslip together with the outstanding salary.

Can payslips be soft copy or handwritten?+

Yes. Payslips can be provided as a soft copy (for example PDF or email), a printed hard copy, or even handwritten — as long as they contain the required items and are issued on time.

Do I need to issue payslips to foreign workers?+

Itemised payslips are required for employees covered by the Employment Act. Most local and foreign employees are covered; the obligation follows Employment Act coverage rather than nationality. Check current coverage with MOM.