KETS – key points

  • All employees covered under the employment act.
  • All employees who have a continuous employment of at least 14 days should be provided with key employment terms in writing.
  • Employers are encouraged to provide the key employment terms in writing to their employees before the commencement of work, as far as possible. If not, employers should provide the terms no later than 14 days after the start of employment.
  • Keeping of employment records - For current employees: Latest two years. For ex-employees: Last two years, to be kept for one year after the employee leaves employment.

Employee records

Number Item description
1 Address.
2 NRIC number.
For non-citizens, work pass number and expiry date.
3 Date of birth.
4 Gender.
5 Date of starting employment.
6 Date of leaving employment.
7 Working hours, including duration of meals and tea breaks.
8 Dates and other details of public holidays and leave taken.

KETS announcement - http://www.mom.gov.sg/newsroom/press-releases/2014/tripartite-guidelines-on-issuance-of-written-key-employment-terms-released

Employment act - http://www.mom.gov.sg/employment-practices/employment-act

Itemised Payslip - http://www.mom.gov.sg/employment-practices/salary/itemised-payslips

Number Item description
1 Full name of employer.
2 Full name of employee.
3 Date of payment (or dates, if the payslips consolidates multiple payments).
4 Basic salary
For hourly, daily or piece-rated workers, indicate all of the following:
  • Basic rate of pay, e.g. $X per hour.
  • Total number of hours or days worked or pieces produced.
5 Start and end date of salary period.

6 Allowances paid for salary period, such as:
  • All fixed allowances, e.g. transport.
  • All ad-hoc allowances, e.g. one-off uniform allowance.
7 Any other additional payment for each salary period, such as:
  • Bonuses
  • Rest day pay
  • Public holiday pay
8 Deductions made for each salary period, such as:
  • All fixed deductions (e.g. employee’s CPF contribution).
  • All ad-hoc deductions (e.g. deductions for no-pay leave, absence from work).
9 Overtime hours worked.
10 Overtime pay.
11 Start and end date of overtime payment period (if different from item 5 start and end date of salary period).
12 Net salary paid in total.

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