Computation of net salary and local provident fund contributions, provision of payslip to each employee and submission of claims to government authorities.
The due date for CPF contributions is on the last day of the calendar month. Enforcement action would be taken against employers who fail to pay by the 14th of the following month (or the next working day if the 14th falls on a Saturday, Sunday or Public Holiday).
Under the Employment Act, companies must pay their employees salaries at least once a month and within 7 days after the end of the salary period. There are exceptions for overtime, resignation without notice and other situations. Failure to pay salaries in accordance with provisions of the Act is an offence.
From 1 April 2016, all employers must issue itemised pay slips to employees covered by the Employment Act.
From 1 April 2016, employers must keep detailed employment records, including salary records, of employees covered by the Employment Act.