适用 Employment Act 的员工须收到明细工资单。通常随发薪提供；不能同时提供时，应在付款后三个工作日内发出。终止或解雇时，随未付工资一起提供。
身份与期间：雇主、员工、工资所属期间和付款日。
收入：基本工资、津贴、其他适用款项与加班资料。
扣款：分别记录实际适用项目，避免只列一个扣款总数。
结果：净薪与本次支付记录能否对应。
建议按“考勤与调整 → 工资计算 → 复核确认 → 发薪与工资单 → 归档”安排。遇到差异，先查来源和计算口径，不直接改净薪去凑转账数字。
MOM 要求保留工资单记录：在职员工保留最近两年；离职员工的最后两年记录，在离职后继续保留一年。
Employees covered by the Employment Act must receive itemised payslips with salary payment, or within three working days if not provided together. On termination or dismissal, provide it with outstanding salary.
Identity and period: employer, employee, salary period and payment date.
Earnings: basic pay, allowances, other applicable payments and overtime details.
Deductions: identify the applicable components separately.
Result: reconcile net salary with the payment record.
Connect attendance and adjustments, calculation, approval, payment and filing. Investigate source or calculation differences before changing a net figure to match a transfer.
MOM requires the latest two years for current employees. For former employees, keep the last two years' records for one year after they leave.
