What is a Itemised Pay Slip ?
An Itemised Pay Slip issued by an employer to an employee.
As of 1 April 2016, it is mandatory for employers to issue Itemised Pay Slips to all employees covered by the Employment Act.
The Itemised Pay Slip should be given together with payment to the employee, or if this is not feasible, within three working days of payment. In the event that the employee is terminated or dismissed, the Itemised Pay Slip must be given together with the outstanding salary.
Points to note
When do you need to issue the Itemised Pay Slip?
Do you need to keep a record of the issued Itemised Pay Slips?
Who is covered by the Employment Act?
Key points included
- Start and end date of the salary period covered by the pay slip;
- Date of payment;
- Amount of payments e.g. basic salary, allowances, overtime pay, and other additional payments;
- If the basic salary is calculated by time rate or piece rate, the basic rate of pay and the total number of hours or days worked or pieces produced;
- Amount of deductions; and
- Net salary paid in total.