An employer must issue itemised pay slips together or within 3 working days of payment to employees covered under the Employment Act. Pay slips can be consolidated if multiple payments are made in a month. This can be in soft or hard copy (including handwritten).
List of items to be included where applicable:
- Full name of employer and employee
- Date(s) of payment
- Salary period and overtime payment period if both differ
- Basic salary (where applicable indicate basic rate of pay and total number of hours/days worked or pieces produced)
- All fixed and ad-hoc allowances & deductions
- Any other additional payment e.g. bonus, rest day/public holiday pay
- Overtime hours worked and overtime pay
- Net salary paid in total
The last 2 years of issued pay slips need to be recorded for employees in soft or hard copy (including handwritten). Records need to be kept for 1 year after an employee ceases employment.