Purpose of the official form
The blank English and Mandarin forms help record a salary payment. A template does not calculate statutory entitlements automatically. Enter the salary period, payment date and actual amounts, and give the employee a copy that matches the payroll and payment evidence.
Complete both earnings and deductions
Identify employer and employee; show basic pay and the relevant days, hours or pieces, allowances, additional payments, overtime period, hours and overtime pay. Itemise employee CPF and other deductions separately. Employer CPF is a separate employer contribution, not a second employee deduction.
Example and checking the total
For illustration only, basic pay S$2,000 plus allowances S$100 and overtime S$150 gives gross earnings of S$2,250. If valid employee deductions total S$400, net pay is S$1,850. The example does not prescribe a CPF rate: determine contributions from the employee’s applicable category and wages.
Who receives a slip and when
Since 1 April 2016 all Employment Act-covered employees must receive itemised pay slips. Issue with salary; if that is not possible, within three working days of payment. On termination/dismissal issue with outstanding salary. Electronic, paper and handwritten formats are allowed. Multiple payments in a month may be consolidated only if every payment since the previous slip is detailed. Omit genuinely inapplicable items, such as overtime fields for an employee without overtime.
| Item |
|---|
| Employer and employee names |
| Payment date(s) |
| Basic salary; for non-monthly rates, rate plus hours/days/pieces |
| Salary-period dates |
| Fixed and one-off allowances |
| Additional payments including bonus, rest-day and holiday pay |
| Fixed and ad hoc deductions including employee CPF, unpaid leave and absence |
| Overtime hours |
| Overtime amount |
| Overtime-period dates where different |
| Total net salary |
Retain issued slips
Retain the latest two years for current employees. For former employees keep the final two years for one year after employment ends. The official blank template and further tools/workshops/advisory resources are linked.