The Employment Act was revised in April 2014. As a result of the amendments, there is a requirement for employers to:

  • issue itemised payslips
  • issue employment contracts that clearly define key employment terms
  • maintain employee records

The changes are summarised below:

Itemised Payslips

From 1 April 2016, all employers must issue itemised payslips to all employees covered by the Employment Act (EA).  The payslip can either be a softcopy or a hardcopy.

The payslip must be issued:

  • At least once a month
  • Together with the payment to the employee (or within 3 working days of payment)
  • In the case of termination or dismisssal, together with the outstanding salary
Each payslip must include the following items, as applicable:

  • Full name of employer
  • Full name of employee
  • Date of payment
  • Basic salary
  • Start and end date of salary period
  • Allowances paid for salary period (eg. transport allowances, phone allowances etc)
  • Any additional payment (eg. bonuses, commissions, extra pay for work on public holidays etc)
  • Any deductions (eg. CPF contributions, absence from work, repayment of loans, contributions to SINDA, CDAC, MUIS etc)
  • Overtime hours worked
  • Overtime pay
  • Start and end time of overtime payment period
  • Nett salary paid in total
More details can be found here:

Employment Records

From 1 April 2016, all employers are required to maintain detailed employment records of all employees covered under the Employment Act (EA).  These records can be in either softcopy or hardcopy.

The employment records must be kept for the following periods:

  • for current employees – most recent 2 years
  • for ex-employees – most recent 2 years; records to be maintained for one year after the employee leaves employment
The following records are required:

  • Full name
  • Address
  • NRIC Number (for non citizens, work pass number and expiry date)
  • Date of birth
  • Gender
  • Date of employment commencement
  • Date of employment cessation
  • Working hours, including duration of meals and breaks
  • Dates of holidays and leaves taken (including public holidays)
  • Salary records (copy of payslips)
More details can be found here:

Key Employment Terms

From 1 April 2016, all employers are required to issue key employment terms (KETs) in writing to all employees who:


  • are covered under the Employment Act (EA)
  • enter into a contract of service on or after 1 April 2016
  • are employed for 14 days or more

The KETs must be issued within 14 days from the start of employment, and can be either a softcopy or a hardcopy.

The following key employment terms are required:


  • Full name of employer
  • Full name of employee
  • Job title, main duties, and key responsibilities
  • Start date of employment
  • Duration of employment (in the case of fixed-term employment)
  • Working arrangements
    • daily working hours (eg. 9am to 6pm)
    • number of working days per week (5, 5 1/2, 6 etc)
    • rest day (eg. Sunday)
  • Salary period
  • Basic salary (in the case of daily or piece-rated workers, the rate of pay)
  • Fixed allowances
  • Fixed deductions (if any)
  • Overtime payment period (if it is different from the salary period)
  • Overtime rate of pay (if applicable)
  • Other salary-related components (if applicable) (eg. incentives, bonuses, commissions etc)
  • Types of leave and entitlements (eg. annual leave, sick leave, exam leave etc)
  • Types of benefits (eg. insurance, medical benefits etc)
  • Probation period
  • Notice period


More details can be found here: