If unpaid leave is entered after salary has been calculated, review the leave evidence and actual work schedule before adjusting pay. A late administrative entry should not be treated as proof that any proposed deduction is correct.
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Distinguish unpaid leave from paid leave, a rest day and an unexplained absence.
Confirm the leave and schedule
Collect the employee’s request, approval, attendance and working pattern. Identify the affected dates and whether other paid entitlements are involved.
Do not use a blanket 30-day divisor without checking the applicable calculation. MOM’s incomplete-month guidance uses the monthly gross rate, working days in the month and days counted as worked for monthly-rated full-time employees.
Example: payroll counts a non-working Saturday
The leave period spans days on which the employee does not normally work. Reconcile the actual schedule and relevant definitions instead of treating every calendar day identically.
Document the calculation
- Applicable monthly gross rate and components.
- Working pattern and relevant month.
- Approved unpaid-leave dates.
- Days counted in the calculation.
- Original salary and reviewed difference.
- Explanation and lawful adjustment process.
Check the scope of the official guidance against the actual employment arrangement. Obtain advice where shift patterns or disputed entitlement complicate the facts.
Review linked payroll records
Compare the salary calculation with the payslip, payment and relevant contribution information. Ask the payroll adviser how any already-submitted records should be corrected.
Do not leave the old gross pay in one system while paying a different unexplained amount from another.
Resolve disagreements using evidence
Give the employee a clear calculation and opportunity to identify a factual error. Preserve the leave and attendance records.
Where entitlement or a proposed deduction is contested, obtain employment-law advice. Avoid using the payroll correction as an unrelated penalty.
Should unpaid leave always be divided by 30 days?
No. Apply the relevant calculation to the actual arrangement.
Does changing the attendance app correct all payroll records?
No. Reconcile the affected outputs and outcomes separately.
Related payroll and company resources
Read our salary record reconciliation, compliance calendar guide and company records guidance.
Get payroll and employment support
Email [email protected] or WhatsApp +65 8501 7133 for payroll and accounting assistance. Our tax advisers can assist with employment tax questions, while legal advisers from associated law firms can review employment contracts and disputes.