Employment Act (Chapter 91): Primary legislation governing employment terms, including requirements for salary payments, written records of salary changes, and notice periods for changes in employment terms
Central Provident Fund (CPF) Act: Legislation governing mandatory social security savings system, relevant for calculating new CPF contributions based on salary increments and ensuring employer compliance with CPF adjustment requirements
Income Tax Act: Tax legislation that needs to be considered for salary increment implications and associated reporting requirements to tax authorities
Employment of Foreign Manpower Act: Legislation relevant if the employee is a foreign worker, covering work pass requirements, salary thresholds, and MOM reporting obligations
Tripartite Guidelines on Fair Employment Practices: Guidelines ensuring fair consideration principles and non-discriminatory practices in employment matters including salary adjustments
Tripartite Guidelines on Progressive Wage Model: Industry-specific guidelines that may apply, covering progressive wage requirements and minimum salary thresholds for certain sectors
Administrative Requirements: Documentation requirements including clear statement of new salary amount, effective date, benefits changes, employee acknowledgment, CPF adjustments, and record keeping obligations
