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In the event of any repeat offenders, MOM will issue caution letters and, if needed, impose an administrative penalty of up to S$400 per repeated infringement.
Singapore's Ministry of Manpower (MOM) has reinforced that it will take the appropriate action towards employers who fail to issue itemised pay slips or delay the issuance of such pay slips.
In response to a Parliamentary query, the ministry revealed that from 2021 to 2023, an average of 670 complaints per year were filed against employers for non-issuance or delayed issuance of itemised pay slips. It added that it will engage and guide these employers to start issuing itemised payslips within one month.
In the event of any repeat offenders, MOM will issue caution letters and, if needed, impose an administrative penalty of up to S$400 per repeated infringement.
Repeat offenders will face caution letters and potentially more severe consequences. For each repeated infringement, MOM can impose an administrative penalty of up to S$400.
As a refresher, all employers must issue itemised pay slips to employees covered by the Employment Act.
Here are the requirements:
When:
- To be issued together with payment to employee.
- If unable to issue together, the pay slip is to then be given within three working days of payment.
- In the case of termination or dismissal, employers must issue the pay slip together with the outstanding salary.
Format:
- Soft or hard copy (including handwritten)
For more information, please refer to MOM's website on complying with these requirements.
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