in accordance with the tripartite guidelines on …/media/mom/documents/... · payslip for 1 jan...
TRANSCRIPT
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Payslip TemplatesIN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON ISSUANCE OF ITEMISED PAYSLIPS
PAYSLIP
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In this booklet you will find:
Payslip Sample
Payslip Vouchers
Tripartite Guidelines on Issuance of Itemised Payslips
1
2
3
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1.0
Payslip Sample
![Page 5: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/5.jpg)
Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) $3000 (E)
Total Deductions(Breakdown shown below) $1320 (C)
ABC Pte Ltd
Tan Ah Kow
Basic Pay $2000 (A)
Total Allowances(Breakdown shown below) $500 (B)
Transport $300Uniform $200
Employee’s CPF deduction: $1120Advanced Loan $200
5 Feb 2014
Overtime Hours Worked
Total Overtime Pay $100 (D)
Annual Bonus $3000
5
Net Pay (A+B–C+D+E) $4280
Employer’s CPF Contribution
$896
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Sample
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2.0
Payslip Vouchers
![Page 7: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/7.jpg)
Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 8: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/8.jpg)
![Page 9: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/9.jpg)
Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
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ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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![Page 13: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/13.jpg)
Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
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ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 22: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/22.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 24: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/24.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 26: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/26.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 28: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/28.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 30: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/30.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 32: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/32.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 34: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/34.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 36: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/36.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 38: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/38.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 40: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/40.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 50: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/50.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 52: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/52.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 54: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/54.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 56: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/56.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 58: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/58.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 60: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/60.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 62: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/62.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 64: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/64.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 66: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/66.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 68: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/68.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 70: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/70.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 72: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/72.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 74: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/74.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 76: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/76.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 78: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/78.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 80: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/80.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
![Page 82: IN ACCORDANCE WITH THE TRIPARTITE GUIDELINES ON …/media/mom/documents/... · Payslip for 1 Jan 2013 to 31 Jan 2013 Cash / Cheque / Bank Deposit Other Additional Payments (Breakdown](https://reader036.vdocuments.net/reader036/viewer/2022062606/5fe640606c575051c346b6df/html5/thumbnails/82.jpg)
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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Payslip for 1 Jan 2013 to 31 Jan 2013
Cash / Cheque / Bank Deposit
Other Additional Payments(Breakdown shown below) (E)
Total Deductions(Breakdown shown below) (C)
Basic Pay (A)
Total Allowances(Breakdown shown below) (B)
Employee’s CPF deduction:
Overtime Hours Worked
Total Overtime Pay (D)
Net Pay (A+B–C+D+E)
Employer’s CPF Contribution
Name of Employer
Name of Employee
Item Amount
Date of Payment
Mode of Payment
Overtime Details*
Item Amount
Tear
alo
ng t
his
line
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3.0
Tripartite Guidelines on Issuance of Itemised Payslips
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Providing itemised payslips is a good employment practice. It raises employees’ awareness of their salary components and provides proper documentation which helps to facilitate the resolution of any salary dispute.
This set of Guidelines seeks to guide employers, in particular the SMEs, in issuing itemised payslips and to institute good HR practices. SMEs that need further assistance can approach the Singapore National Employers Federation (SNEF) or the Business Advisors at the SME Centres listed at pages 6 and 7.
1
Introduction
Employers should issue itemised payslips to all their employees.
Who should receive a payslip?
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2
Where there are more than one salary period within that month, employers could consolidate all the salary payment details in that calendar month into a single payslip. For example, if the workers are paid fortnightly, employers could issue a single payslip containing details of payment for the two salary periods. They could also choose to issue payslips as and when they pay the workers, which should be at least once a month.
For a salary period ending in a particular month, employers should issue payslips to their employees within 7 days after the last day of that month. For example, for payment for work done in January, employers should issue the payslip by 7th February.
When should a payslip be given?
Employers should issue itemised payslips at least once a month.
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3
Payslips should contain the items on the next page. Employers need not include items that are not relevant to the employee.
What should be in a payslip?
Employers could issue the payslip in hard and/or soft copies, as long as it contains the relevant information outlined in the next page. Employers are also encouraged to get employees to acknowledge that they have received their payslips.
What form can the payslip take?
Where an employee is dismissed or has his contract of service terminated, employers should issue the payslip together with the payment of any outstanding salary or dismissal/termination payment, and the payslip should itemise such payments.
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What should be in a payslip?
1 Name of employer
2 Name of employee
3 Date(s) of payment
Mode of payment (cash/cheque/bank deposit)4
5Start and end dates of each salary period within the month
6 Basic salary for each salary period
Allowances paid for each salary period such as:• All fixed allowances (e.g. transport)
• All ad-hoc allowances (e.g. one off uniform allowance)7
Any other additional payment for each salary period such as:• Bonuses• Rest day pay• Public holiday pay
11
8Start and end dates of each overtime payment period within the month
9 Overtime hours worked
10Overtime pay for each overtime payment period
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)
12
13 Net salary paid in the month
14 Employer’s CPF contribution
4
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Where to seek further assistance
Employers who need further assistance may approach SNEF at the following hotline: (65) 6327 9297. They may also approach the Business Advisors at any of the SME Centres on the next page.
5
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167 Jalan Bukit MerahTower 4 #03-13Singapore 150167
SME CENTRE@
ASME(65) 6513 0388 [email protected]
47 Hill Street #09-00Singapore 179365
SME CENTRE@
SCCCI(65) 6337 8381 [email protected]
SICCI Building31 Stanley StreetSingapore 068740
SME CENTRE@
SICCI(65) 6508 0147 [email protected]
15 Jalan PinangSingapore 199147
SME CENTRE@
SMCCI(65) 6293 3822 [email protected]
2985 Jalan Bukit MerahSingapore 159457
SME CENTRE@
SMF(65) 6826 3020 [email protected]
6
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North West Community Development Council Woodlands Civic Centre900 South Woodlands Drive#04-07 Singapore 730900
SME CENTRE@
NorthWest(65) 6839 4963 [email protected]
North East Community Development Council300 Tampines Ave 5 NTUC Income Tampines Junction#06-01 Singapore 529653
SME CENTRE@
NorthEast(65) 6424 4000 [email protected]
Central SingaporeCommunity Development CouncilHDB Hub Bizthree490 Lorong 6 Toa Payoh#07-11 Singapore 310490
SME CENTRE@
Central(65) 6397 7420 [email protected]
South East Community Development Council10 Eunos Road 8 Singapore Post Centre#09-01B Singapore 408600
SME CENTRE@
SouthEast(65) 6243 8753 [email protected]
South West Community Development Council The JTC Summit8 Jurong Town Hall Road#03-11 Singapore 609434
SME CENTRE@
SouthWest(65) 6316 1616 [email protected]
7
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