Quick answer
An itemised payslip is a salary statement that explains how your pay is calculated for a salary period. It should show relevant salary items such as basic salary, allowances, additional payments, deductions, overtime details if applicable, and the final net salary paid.
What is an itemised payslip?
An itemised payslip is a salary statement that shows how your pay is calculated for a salary period. It helps employees understand their basic salary, allowances, overtime pay, CPF deduction, other deductions and final net salary paid.
For employees
A payslip helps employees check salary, deductions, CPF and net pay clearly every pay period.
For employers
A payslip creates a clear payroll record and helps reduce salary disputes or confusion.
For proof of income
Payslips may be useful for loans, rental applications, job applications, tax filing and CPF checks.
When should employers issue payslips?
Employers should give the itemised payslip together with salary payment. If this is not possible, the payslip should be given within three working days after payment.
Normal salary payment
The payslip should usually be given together with the salary payment for that salary period.
If not possible
If the payslip cannot be given together with salary, it should be given within three working days after payment.
Final salary
If employment ends, the payslip should be given together with the outstanding salary.
What should a Singapore payslip include?
A payslip should include the applicable salary details for the relevant salary period. If an item does not apply, it does not need to appear. For example, if you did not work overtime, overtime hours and overtime pay may not be shown.
| Payslip Item | What It Means | Example |
|---|---|---|
| Employer and employee name | Identifies the company and employee receiving salary. | ABC Pte Ltd / Tan Wei Ming |
| Date of payment | The date salary is paid to the employee. | 31 January 2026 |
| Salary period | The start and end date of the salary period. | 1 January 2026 to 31 January 2026 |
| Basic salary | Your fixed salary before allowances, deductions and CPF. | S$4,000 |
| Allowances | Fixed or ad-hoc allowances paid for the salary period. | Transport allowance S$150 |
| Additional payments | Other payments such as bonus, rest day pay or public holiday pay. | Bonus S$1,000 |
| Deductions | Fixed or ad-hoc deductions from salary. | Employee CPF / no-pay leave deduction |
| Overtime details | Overtime hours, overtime pay and overtime payment period if applicable. | 8 overtime hours / S$180 overtime pay |
| Net salary paid | The final salary amount paid after additions and deductions. | S$3,350 |
How CPF appears on a payslip
For Singapore Citizens and Singapore Permanent Residents who are eligible for CPF, the payslip usually shows the employee CPF deduction. This is deducted from your gross salary before you receive your net pay.
CPF reminder
Employer CPF is paid separately by the employer and does not reduce your take-home salary. Some payslips may show employer CPF for information, but the main deduction affecting your cash salary is employee CPF.
Allowances, claims and reimbursements
Allowances are payments given on top of basic salary. Common examples include transport allowance, meal allowance, shift allowance, phone allowance or fixed monthly allowance. Reimbursements are usually repayments for expenses you paid on behalf of the company, such as business travel or client entertainment claims.
Allowances
Transport, meal, shift, phone or fixed monthly allowances may be shown as salary additions.
Claims
Claims may include business-related expenses submitted under company policy.
Reimbursements
Reimbursements may be shown separately from salary items depending on company practice.
Common salary deductions
Deductions reduce your salary. Some deductions are regular, such as employee CPF. Others may happen only in certain months, such as no-pay leave, absence from work, salary advance recovery or approved deductions.
| Deduction Type | What It Means | Common Situation |
|---|---|---|
| Employee CPF | CPF deducted from gross salary for CPF-eligible employees. | Regular monthly CPF deduction. |
| No-pay leave | Salary deducted for approved unpaid leave. | Employee takes unpaid leave during the salary period. |
| Unpaid absence | Deduction for absence from work without paid leave coverage. | Absent without sufficient paid leave. |
| Salary advance recovery | Deduction to recover salary paid in advance. | Employee received a salary advance earlier. |
| Other authorised deductions | Other deductions allowed under company policy or agreement. | Approved deductions or company-specific payroll items. |
Overtime pay on payslip
If overtime applies to you, the payslip should show overtime hours worked, overtime pay and the overtime payment period if it is different from the normal salary period.
Overtime hours
Check whether the number of overtime hours shown matches your work records.
Overtime rate
Check whether overtime pay is calculated using the correct rate and pay period.
Payment period
If overtime is paid later, the payslip should make the payment period clear.
Gross pay vs net pay
Gross pay is your salary before deductions. Net pay is the final amount paid to your bank account after employee CPF and other deductions. When people talk about “take-home pay”, they usually mean net pay.
Simple formula
Net pay = Basic salary + allowances + additional payments − employee CPF − other deductions.
Want to estimate your take-home pay?
Use our Singapore salary calculator to estimate take-home pay after CPF and income tax.
How long should payslip records be kept?
Employers should keep records of payslips issued. For current employees, the latest two years of records should be kept. For ex-employees, the last two years of records should be kept for one year after the employee leaves employment.
Current employees
Employers should keep the latest two years of payslip records for current employees.
Ex-employees
Employers should keep the last two years of records for one year after the employee leaves.
Employee copy
Employees should keep their payslips for CPF, tax, loan, job and dispute records.
Common payslip mistakes to check
These are common payslip areas employees should review when their take-home pay looks different from expected.
CPF not matching salary
Check whether employee CPF is calculated correctly based on your salary and eligibility.
Unclear deductions
Deductions should be explained clearly, especially no-pay leave or absence deductions.
Missing overtime
If overtime applies, check whether overtime hours and overtime pay are shown correctly.
Related Singapore calculators
Use these tools to estimate salary, CPF, tax and payslip-related amounts.
Related Singapore salary guides
Learn more about CPF, salary, bonus and employment rules in Singapore.
Frequently Asked Questions
Are payslips compulsory in Singapore?
Employers must issue itemised payslips to employees covered by the Employment Act.
When must employers give payslips?
Payslips should be given together with salary payment. If not possible, they should be given within three working days after payment.
Can payslips be electronic?
Yes. Payslips can be given in soft copy or hard copy, including handwritten format, as long as the required details are included.
What should a payslip include?
A payslip should include employer and employee names, payment date, salary period, basic salary, allowances, additional payments, deductions, overtime details if applicable and total net salary paid.
Does payslip need to show CPF?
Employee CPF is a salary deduction and should normally be shown if CPF applies to the employee.
Is employer CPF part of my net pay?
No. Employer CPF is paid separately by the employer and does not reduce your salary. Your net pay is mainly affected by employee CPF and other deductions.
Can a payslip combine multiple payments?
If payments are made more than once a month, a consolidated payslip can be used, but it should show details of all payments since the last payslip.
Why is my net pay lower than my gross salary?
Net pay is lower because deductions such as employee CPF, no-pay leave, absence deduction or other authorised deductions may be deducted from gross salary.
Should I keep my payslips?
Yes. Payslips are useful for checking salary, CPF, tax, loan applications, job applications and employment disputes.
Is this payslip guide official advice?
No. This guide is for general salary planning only. Check MOM, CPF Board, IRAS or your employer’s HR policy for official treatment.