Singapore legislation
Regulation 7
of Employment (Employment Records, Key Employment Terms and Pay Slips) Regulations 2016
Regulation 7
Pay slip — time of giving
Subregulation 1
For the purposes of section 96(1)(a) of the Act and subject to paragraph (2), an employer must give to an employee a pay slip in accordance with the following:
if the pay slip is a single pay slip relating to one salary period —
on the day the salary is paid to the employee (called in this regulation the salary payment date); or
if it is not possible to give the pay slip on the salary payment date, not later than 3 days (excluding any Saturday, Sunday or public holiday) after the salary payment date;
if the pay slip is a consolidated pay slip relating to 2 or more salary periods, at least once a month —
on any salary payment date in that month; or
if it is not possible to give the pay slip on a salary payment date in that month, not later than 3 days (excluding any Saturday, Sunday or public holiday) after that salary payment date.
Subregulation 2
Where an employee’s employment with an employer ends, a pay slip, relating to all salary periods for which a pay slip was earlier not given, must be given —
on the salary payment date relating to the last salary period preceding the end of employment; or
on the employee’s last day of employment with the employer.
Subregulation 3
An employer must give to the employee a pay slip for every sum paid by the employer under section 22 or 23 of the Act —
on the day the sum is paid; or
on the employee’s last day of employment with the employer.
Subregulation 4
To avoid doubt, a sum is paid by the employer even where the employee is not in receipt of such sum due to a set‑off or deduction by the employer.