ALL EMPLOYERS are required to issue itemised pay slips and Key Employment Terms (KETs) to Employees covered under the Employment Act. These KETs enable Employees to better understand how their salary is calculated and their employment terms and benefits. This also helps Employers minimise misunderstandings and disputes at the workplace.
Employers MUST ISSUE KETs in writing to all Employees who...
Employers must issue KETs within 14 days from the start of employment.
Format: Soft or hard copy, including handwritten
Examples of common KETs include leave policy, medical benefits.
They can be provided in employee handbook or company intranet.
KETs must include the following items, unless the item is not applicable. For example, if the Employee is a manager or executive and overtime pay does not apply, the KETs issued do not need to include items 11 and 12.
Refer to the "Materials" for more information on KETs and download a sample template.
| No. | Item Description |
|---|---|
| 1 | Full name of Employer |
| 2 | Full name of Employee |
| 3 | Job title, main duties and responsibilities |
| 4 | Start date of employment |
| 5 | Duration of employment (if Employee is on fixed-term contract) |
| 6 | Working arrangements, such as: • Daily working hours (e.g. 8.30am - 6pm) • Number of working days per week (e.g. six) • Rest day (e.g. Saturday) |
| 7 | Salary period |
| 8 | Basic salary For hourly, daily or piece-rated workers, Employers should also indicate the basic rate of pay (e.g. $X per hour, day or piece). |
| 9 | Fixed allowances |
| 10 | Fixed deductions |
| 11 | Overtime payment period (if different from item 7 salary period) |
| 12 | Overtime rate of pay |
| 13 | Other salary-related components, such as: • Bonuses • Incentives |
| 14 | Type of leave, such as: • Annual leave • Outpatient sick leave • Hospitalisation leave • Maternity leave • Childcare leave |
| 15 | Other medical benefits, such as: • Insurance • Medical benefits • Dental benefits |
| 16 | Probation period |
| 17 | Notice period |