If MOM has asked to see your key employment terms, payslips, timesheets or leave records, or an employee has complained and MOM is checking, the company is being tested on three basic Employment Act duties: written key employment terms (KETs) within 14 days of the start of employment, an itemised payslip with every salary payment, and detailed employment records kept for a set period. These gaps are common in small companies, and they rarely stay small. Missing records make it harder to prove what was paid, which matters if MOM looks at late or short salary payments, or if an employee files a claim. The fix is to correct the documents going forward, honestly, and never to recreate history.
Fix the gaps now, but do not fabricate anything. Issuing missing KETs today, dated today, is a correction. Creating payslips or timesheets that look as if they were issued months ago, and showing them to MOM, risks a far more serious problem than the original lapse. Tell MOM the truth about what existed, show what you have now put right, and get advice if the gaps hide underpayments.
What the law requires
These duties apply to employees covered by the Employment Act, from 1 April 2016.
| Duty | What MOM requires |
|---|---|
| Key employment terms | In writing, hard or soft copy, within 14 days after the first day of employment, for employees hired for a continuous period of 14 days or more. They can be in the employment contract. MOM lists 18 items (the last, place of work, is optional), from job title and working arrangements to leave, probation and notice period. |
| Itemised payslips | Given with each salary payment, or within three working days of payment if that is not possible. On termination or dismissal, given with the outstanding salary. Soft, hard or even handwritten copies are allowed. MOM lists 12 items, including the salary period, allowances, deductions, overtime hours and pay, and net salary. |
| Employment records | Employee records (including address, NRIC or work pass number and expiry, start and end dates, working hours including meal and tea breaks, and public holidays and leave taken) and salary records with the same items as the payslip. |
| How long to keep them | For current employees, the latest two years. For ex-employees, the last two years, kept for one year after the employee leaves. |
Sources: MOM’s pages on key employment terms, itemised payslips and employment records, and MOM’s employer toolkit for the 14-day KET deadline. MOM’s employer toolkit also states that monthly salaries must be paid within 7 calendar days after the end of the salary period, and overtime pay within 14 calendar days.
Why records problems become bigger problems
- Salary claims. At the Tripartite Alliance for Dispute Management and the Employment Claims Tribunals, the employer that cannot show what was agreed, worked and paid is at a disadvantage. See the employer’s side of an ECT claim.
- Late or short salary. Payslips and bank records are the evidence that salary was paid on time and in full. Failing to pay salary is a criminal offence. See paying salaries late.
- Overtime. Without timesheets, a company cannot show overtime was calculated and paid correctly, or that the hours stayed within MOM’s limits. See MOM’s overtime and rest day rules.
- Penalties. MOM’s guide on employment laws for employers lists fines of S$3,000 to S$15,000, imprisonment of up to 6 months, or both, for Employment Act non-compliance, and S$6,000 to S$30,000 and up to 12 months for subsequent offenders. How a specific KET, payslip or records lapse is dealt with depends on the provision concerned, so read any notice from MOM carefully and take advice on it.
A fix-it plan for the next 30 days
- List every employee covered by the Employment Act, with start date, pay basis and working pattern.
- Check KETs. For anyone without written KETs, issue them now using MOM’s template, showing the actual issue date. Where terms have changed, issue updated KETs.
- Check payslips. Make sure your payroll system produces all 12 items, and that payslips go out with each payment or within three working days.
- Rebuild the records you are required to keep from genuine sources: bank transfers, CPF submissions, attendance systems, rosters and leave applications. Label anything prepared after the event as a summary prepared on that date, not as an original.
- Look for underpayments. If the review shows unpaid overtime, rest day or public holiday pay, or unlawful deductions, calculate and pay them, and keep the proof.
- Set a retention routine: keep at least two years of records for current staff, and ex-employees’ records for a year after they leave.
- Answer MOM accurately. If MOM has asked for documents, provide what exists, explain what did not exist, and show what has been corrected.
Example
Example only, not a client case. A cafe with nine staff paid salaries on time by bank transfer, but never issued KETs, and its payslips showed only a total amount. A former cook complains to MOM about unpaid overtime. When the company gathers its records, it finds no timesheets for the cook. It issues KETs to current staff, switches to a payroll system that produces itemised payslips, and introduces a clock-in system. For the cook, it works through rosters and messages honestly, accepts that some overtime was not paid, and pays it. The company’s answer to MOM explains what records existed and what has changed, rather than producing documents that never existed.
Frequently asked questions
Do managers and executives need KETs and payslips?
The duties apply to employees covered by the Employment Act, which covers most employees. Check MOM’s coverage rules for each employee. Many companies issue KETs and itemised payslips to everyone as a matter of practice.
Can KETs be part of the employment contract?
Yes. MOM allows KETs to be stated in the employment contract, as long as the required items are covered. See essential clauses in Singapore employment contracts.
Can we email payslips?
Yes. MOM accepts soft copies, as long as all the required items are included and a record is kept.
More on the employment hub.
MOM asking for your HR and payroll records?
If your company, or you as a director or shareholder, has received a request from MOM or an employee complaint about KETs, payslips, salary or overtime, contact the Raffles Corporate Services team at [email protected] or on WhatsApp at +65 8501 7133 or +65 9018 0072. We will help you understand the request and its deadline, review KETs and payslips against MOM’s requirements, reconcile payroll and CPF records, and set up compliant payroll going forward. Where your matter needs a lawyer, we will refer you to a firm on our panel of Singapore law firms that regularly handles employment disputes and MOM matters. Raffles Corporate Services is a corporate services provider, not a law firm, and this article is general information, not legal advice.
The Raffles Corporate Services Editorial Team