What an itemised payslip must show
Employers must give every employee covered by the Employment Act an itemised payslip. These are the items MOM lists, as checked on 7 Nov 2026.
- 1Employer's and employee's full names
- 2Start and end of the salary period, and the payment date
- 3Basic salary — with the rate and hours, days or pieces for hourly, daily or piece-rated staff
- 4Allowances, fixed and one-off
- 5Other payments: bonus, rest day pay, public holiday pay
- 6Deductions, fixed (employee CPF) and one-off (unpaid leave, absence)
- 7Overtime hours, overtime pay and the overtime period if different
- 8Net salary paid
- 9Given with the salary, or within 3 working days; keep copies for 2 years (1 year after an employee leaves)
Cohumi payslips carry every item and open on the staff app the day the month is published.
MOM — Itemised payslips