Employment Act (Chapter 91): Primary legislation governing payslip requirements including mandatory itemized elements, format specifications, and timeline requirements (must be issued within 3 working days of salary payment)
Central Provident Fund (CPF) Act: Regulates mandatory retirement and social security savings system, requiring documentation of both employer and employee CPF contribution calculations and deductions
Income Tax Act: Governs the documentation requirements for taxable income, salary reporting obligations, and mandatory record-keeping standards for tax purposes
Personal Data Protection Act (PDPA): Mandates the protection of employee personal information, including requirements for data collection, storage, and consent management in payroll documents
Employment Claims Act: Specifies record-keeping requirements for salary-related disputes and documentation standards for employment claims
Basic Employee Information Requirement: mandatory inclusion of employee identification details such as name, employee ID, and designation
Employer Information Requirement: mandatory inclusion of company details including registered name, address, and registration number
Payment Period Specification: Clear indication of the salary period for which payment is being made
Basic Salary Documentation: Clear statement of basic salary amount before any additions or deductions
Overtime Calculation Requirement: Detailed documentation of overtime hours worked and corresponding payment calculations
Deductions Documentation: Itemized list of all deductions made from gross salary including statutory and voluntary deductions
Net Salary Calculation: Final salary amount after all additions and deductions have been applied
CPF Contribution Documentation: Detailed breakdown of employer and employee CPF contributions as per prevailing rates
Payment Method Documentation: Clear indication of how salary payment is made (e.g., bank transfer, check)
Payment Date Documentation: Clear recording of the date when salary payment is made
