The guide’s three prevention steps
The illustrated employer guide recommends written KETs and daily working-hour records, records accessible to workers for verification, and correct overtime payment accompanied by itemised pay slips. For migrant employees, an in-principle approval letter does not replace written employment terms and time records.
Verify records before payroll
Have the supervisor sign the work-hour record and ask the worker to confirm it. Do this at least monthly and before overtime is paid. The guide illustrates date, start/end times, break time, normal hours, overtime hours and remarks, signed by both the employee and supervisor.
Saturday overtime example
The guide’s Tan Ah Kow earns S$750 in monthly basic salary and works Monday–Saturday, 9am–6pm, with a one-hour lunch break. Eight-hour weekdays already total 40 hours, so four of Saturday’s eight hours exceed the 44-hour week. The example rounds hourly basic pay to S$3.90, overtime to S$5.90 and four overtime hours to S$23.60. Its example pay slip shows 16 overtime hours and S$94.40 for the period.
Rounding and evidence
The example uses rounded intermediate figures. For actual payroll, apply the statutory formula to the actual basic wage and retain sufficient precision before the final rounding. Allowances should not automatically be added to the basic-wage overtime calculation. Keep the KETs, verified work records and final pay slip available if a claim is raised.