Singapore legislation
Clause 42
Clause 42
New Third Schedule
The Employment Act is amended by inserting, immediately after the Second Schedule, the following Schedule:“THIRD SCHEDULESection 107ACalculation of Gross and Basic Rates of Pay of An Employee Employed on A Monthly Rate or on Piece RatesFirst column Second column Third columnItem Calculation of gross rate of pay Calculation of basic rate of pay1.Where an employee is employed on piece rates. The gross rate of pay for one day is to be calculated by dividing the total salary including allowances but excluding —
additional payments by way of overtime payments;
additional payments by way of bonus payments or annual wage supplements;
any sum paid to the employee to reimburse him for special expenses incurred by him in the course of employment;
productivity incentive payments; and
travelling, food and housing allowances,earned by the employee during the period of 14 days immediately preceding the date of termination, day of absence or period of absence, holiday, day of leave or period of leave, or benefit period, as the case may be, by the number of days on which the employee actually worked during that period of 14 days. The basic rate of pay for one day is to be calculated by dividing the total salary including wage adjustments and increments but excluding —
additional payments by way of overtime payments;
additional payments by way of bonus payments or annual wage supplements;
any sum paid to the employee to reimburse him for special expenses incurred by him in the course of his employment;
productivity incentive payments; and
any allowance however described,earned by the employee during the period of 14 days immediately preceding the rest day or holiday, as the case may be, by the number of days on which the employee actually worked during that period of 14 days.2.Where an employee is employed on a monthly rate of pay and the number of days on which the employee is required to work in a week is the same in every week under his contract of service. The gross rate of pay for one day is to be calculated according to the following formula: The basic rate of pay for one day is to be calculated according to the following formula:3.Where an employee is employed on a monthly rate of pay and is required under his contract of service to work on a certain number of days in one week and on a different number of days in the following week in every period of two consecutive weeks. The gross rate of pay for one day is to be calculated according to the following formula: The basic rate of pay for one day is to be calculated according to the following formula: 4.Where an employee is employed on a monthly rate of pay and is required under his contract of service to work on different number of days in different weeks. The gross rate of pay for one day is to be calculated according to the following formula or such other formula as may be approved by the Commissioner: The basic rate of pay for one day is to be calculated according to the following formula or such other formula as may be approved by the Commissioner: 5.In this Schedule —“average number of working days in a week” means —
for the purposes of calculating, under section 11(1), the salary that is payable in lieu of notice of termination —
the average number of days on which the employee was required, under his contract of service, to work in a week over the period of 3 weeks immediately preceding the termination of the contract; or
where the employee was in employment for less than 3 weeks, the average number of days on which the employee would have been required to work in a week over the first 3 weeks of his employment, if the contract of service had not been terminated;
for the purposes of calculating, under section 28(2), the salary that may be deducted for absence from work —
the average number of days on which the employee was required, under his contract of service, to work in a week over the period of 3 weeks immediately preceding the day of absence or period of absence, as the case may be; or
where the employee was in employment for less than 3 weeks, the average number of days on which the employee was required to work under his contract of service in a week over the period of 3 weeks immediately following the day of absence or period of absence, as the case may be;
in any other case —
the average number of days on which the employee was required, under his contract of service, to work in a week over the period of 3 weeks immediately preceding the rest day, holiday, day of leave or period of leave, as the case may be; or
where the employee was in employment for less than 3 weeks, the average number of days on which the employee was required to work under his contract of service in a week over the period of 3 weeks immediately following the rest day, holiday, day of leave or period of leave, as the case may be;“week” means a continuous period of 7 days commencing at midnight on Sunday.6.Paragraphs (a) and (b) of the definition of “average number of working days in a week” in item 5 are not applicable in the third column.7.In calculating the number of working days in a week or the average number of working days in a week, any day on which an employee is required to work for 5 hours or less under his contract of service shall be regarded as half a day.”.