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Tripartite Guidelines on Issuance of Itemised Payslips

13 January 2014 

  1. The Ministry of Manpower (MOM), the National Trades Union Congress (NTUC) and Singapore National Employers Federation (SNEF) have developed a set of Tripartite Guidelines on the issuance of itemised payslips, as a first step towards supporting this progressive workplace practice. The tripartite partners agree that the provision of itemised payslips to employees is a good employment practice which raises employees' awareness of their salary components. It also facilitates the resolution of salary disputes. MOM's intent is to eventually mandate the issuance of itemised payslips within the next two years.
  2. The Guidelines were formulated after MOM, NTUC and SNEF consulted various stakeholders. We received feedback that many smaller SMEs, especially enterprises such as 'mom and pop' shops and hawkers, find issuing itemised payslips challenging. The Guidelines therefore aim to prepare these businesses to change their practices in a sustainable way, so that they are able to comply when we make it a legal requirement.
  3. The Guidelines set out how companies can put in place the system of administering payslips, and provide payslip templates that companies may use and customise based on their own needs. The payslip should include items such as basic salary, total allowances and total deductions for each salary period, as illustrated in Annex A and B of the Guidelines. MOM is also working with IDA and SPRING to provide by April 2014, tools such as simple payslip booklets, downloadable templates, and funding support for companies to develop customised solutions for the issuance of payslips. SMEs that require assistance can approach any of the SME Centres listed in the Guidelines. NTUC and SNEF will also actively reach out to encourage and assist their members to adopt the guidelines.

Tripartite Guidelines on Issuance of Payslips Final
Last Updated on 13 January 2014
Last updated on 22 July 2010 11:37:26