Payslip Generator Singapore: MOM Itemised Payslip with CPF
Who and when
Pay
Allowances
Capped at 72 hours a month under the Employment Act
Overtime pay
S$118.01
S$19.67 an hour (1.5 × hourly basic rate)
Other additional payments
Treated as additional wages for CPF
Deductions and CPF
Reduces the wages CPF is worked out on
Other deductions
CPF this month
- Ordinary wages
- S$2,768.01
- Employee’s share (deducted)
- S$553.00
- Employer’s share (on top)
- S$471.00
Payslip
Employer name
- Salary period
- 1 Oct 2026 to 31 Oct 2026
- Date of payment
- 31 Oct 2026
Employee Full name
CPF: Singapore citizen, age 55 and below
Employer’s CPF contribution: S$471.00 (not deducted from pay). Total CPF: S$1,024.00.
Saved in this browser only. Nothing is sent to Lookup. In the print dialog, choose Save as PDF.
Give the payslip with the salary, or within 3 working days of paying it. Self-help group contributions (CDAC, SINDA, MBMF, ECF) are usually deducted too: add them under other deductions.
How this works
MOM requires an itemised payslip to show, where they apply: the employer's and employee's full names, the date of payment, the start and end of the salary period, basic salary, allowances, other additional payments such as bonuses and rest day or public holiday pay, deductions including the employee's CPF, overtime hours and overtime pay (with the overtime period if different), and the net salary paid. The payslip follows MOM's layout: (A) basic pay, (B) allowances, (C) deductions, (D) overtime and (E) other additional payments, with net pay = A + B − C + D + E.
The employee's CPF share uses CPF Board's rates from 1 January 2026. For citizens and PRs from their third year earning over S$750 a month, the employee pays 20% up to age 55, 18% above 55 to 60, 12.5% above 60 to 65, 7.5% above 65 to 70 and 5% above 70. Ordinary wages are capped at S$8,000 a month. Between S$500 and S$750 the share is phased in, and below S$500 only the employer contributes. First and second-year PRs use the graduated rates.
Following CPF Board's rounding, the total contribution is rounded to the nearest dollar and the employee's share is rounded down; the employer's share is the difference. Bonuses are treated as additional wages and assumed to be within the yearly additional wage ceiling. Overtime is worked out at 1.5 × the hourly basic rate, 12 × monthly basic ÷ (52 × 44), unless you enter your own figure.
FAQs
What must be on a payslip in Singapore?
MOM lists 12 items: employer and employee full names, date of payment, basic salary, salary period, allowances, other additional payments, deductions, overtime hours, overtime pay, overtime period if different, and net salary. Leave out any that do not apply.
How much CPF is deducted from a S$3,500 salary?
For a Singapore citizen aged 55 or below, the employee's CPF is 20%, so S$700 is deducted from S$3,500 and the employer adds S$595 (17%) on top. Net pay before other deductions is S$2,800.
What is the CPF salary ceiling in 2026?
The ordinary wage ceiling is S$8,000 a month from 1 January 2026, up from S$7,400. CPF is not payable on ordinary wages above S$8,000, so the maximum employee share on ordinary wages is S$1,600 a month for those aged 55 and below.
When must an employer issue a payslip?
With the salary payment, or within 3 working days of paying it. On termination, the payslip goes with the final salary. Payslips can be soft copy, hard copy or handwritten.
Do foreigners pay CPF?
No. Employment Pass, S Pass and Work Permit holders do not contribute to CPF, so their payslips have no CPF deduction. Set CPF status to Foreigner.