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Regulators in every major SEA market expect or explicitly require employers to break down exactly how an employee’s pay was calculated, from gross salary to his/her net pay. For HR and finance teams managing headcounts across multiple SEA markets, “itemised payslip” means differently in every location. Requirements differ on what must be shown on these payslips, how it must be delivered to employees, and how strictly it’s being enforced – from proactive labour inspections, audits and even fines.
This guide breaks down what itemised payslip mean in each market, and what has changed recently.
For organisations operating payroll across two or more SEA markets, satisfying payslip templates isn’t always at priority, especially when the teams are struggling with simply keeping pace with in-year regulatory changes, such as changes to minimum wages, contribution ceilings and tax brackets. A payroll operating model that isn’t actively tracking and monitoring each market’s updates can drift out of compliance, and easily.
A regional payroll partner adds the most value in this aspect – not just processing salaries and wages, but keeping up and ensuring compliance to every jurisdiction’s labour laws and legislation changes throughout the year. Links International supports employers across SEA, North Asia & the Middle East with payroll outsourcing solutions, helping HR and finance teams stay compliant as local requirements evolve. Get in touch with our team to discuss your multi-market payroll needs!
Frequently Asked Questions on Itemised Payslip Requirements:
In practice, the two often achieve the same outcome, but the terminology matters legally. Markets like Vietnam require disclosure of how wages were calculated (e.g. under Article 95 of the Labour Code) without necessarily prescribing a specific payslip format, whereas Singapore and Malaysia set out defined content requirements under statute.
No. Required data fields, delivery methods, and language requirements (such as Indonesia’s requirement for Bahasa Indonesia) differ by jurisdiction, a single template will result in non-compliance in at least one market, unless the location with the most data and fields are applied consistently across all locations (above and beyond the necessities of the payslip guideline in that location). Since it is impractical to implement and maintain a harmonised payslip to this extent, multi-market employers generally apply a market-specific format, as long as they are kept current with local labour law and changes.
Yes. the figures shown must reflect the update, even if there is no changes to the payslip format per se. For example, Vietnam’s Decree 293/2025/ND-CP and Indonesia’s PP 49/2025 both revise how wages or contribution ceilings are calculated for 2026, meaning the numbers on the payslip change even though the required content categories stay the same.
Consequences vary by market, ranging from labour disagreements to statutory fines. Enforcement approaches differ too – some regulators conduct proactive audits and inspections, while others primarily respond to employee complaints when it comes.
This guide breaks down what itemised payslip mean in each market, and what has changed recently.
2026 Itemised Payslip Requirements: Location Comparison
| Location | Labour law reference | When are payslips mandatory | What needs to be included in a payslip |
| Singapore | Employment Act, Section 95 (itemised payslips) and MOM guidelines | Yes, for all employees covered by the Employment Act | • Employer and employee full name • Payment date • Start and end date of salary period • Basic salary • Allowances additional payment (e.g: bonus, public holiday pay, rest day pay) • Overtime hours worked and pay • Overtime payment period (if different with the salary period) itemised deductions (e.g: CPF, and other authorised deduction) net salary |
| Malaysia | Employment Act 1955, Section 24 | Yes, at every wage payment | • Employer and employee details • Pay period • Gross salary • Allowances • Overtime • Bonuses • Itemised deductions (EPF, SOCSO, EIS, PCB/MTD tax, Zakat where applicable); net pay |
| Thailand | Labour Protection Act B.E. 2541 (1998), Section 115 | Not require by law, but by practice as per market and industry standards. | • Employee Details • Pay period • Hire Date • Pay Day • All earning (salary, allowances, overtime, bonuses, etc.) • Deduction and all employee contribution: ◦ Social security ◦ Tax withholding ◦ Provident fund ◦ Upcoming employee welfare fund effective from 1st October 2026 |
| Vietnam | Labour Code 2019, Article 95(3) | Not required by law, other than salary breakdown disclosure for each payment but by practice, a formal printed or digital copy of the payslip is provided as per market and industry standards | • Basic salary • Allowances • Overtime • Bonuses • Deductions (social, health and unemployment insurance, personal income tax) • Gross and net pay Note: 2026 payroll figures are also affected by Decree 293/2025/ND-CP, which raised regional minimum wages (and the linked unemployment insurance contribution ceiling) by an average of 7.2% from 1 January 2026 – this doesn’t change what a payslip must show, but it changes the numbers on it |
| Indonesia | PP No.36/2021 on Wages Art. 53 | Yes – proof of wage payment must be provided | • Wage details • Allowances • Deductions • Net pay • Employee Name |
| Philippines | Labor Code (Book III, Wages) + DOLE advisories + 13th-Month Pay Law (P.D. 851) | Yes, standard requirement under DOLE wage guidelines | • Employer and employee details • Pay period • Gross salary • Overtime • Holiday pay • Allowances • Deductions (SSS, PhilHealth, Pag-IBIG, Withholding Tax) • Net pay • 13th-month pay shown separately when applicable |
What Has Significantly Changed in 2026?
| Location | What’s Changed |
| Singapore | Singapore remains the most prescriptive market in the region, with MOM setting out a detailed itemised payslip format and applying it broadly across the workforce. Employers with Singapore headcount should treat this as the regional benchmark for best practice, even where local law elsewhere is less specific. Note: Please refer to Ministry of Manpower for latest itemised payslips guidelines. |
| Malaysia | Malaysia’s Section 24 requirements are well established, and in 2026, payroll runs need to reflect updated EPF, SOCSO and EIS contribution structures and any revised PCB (Potongan Cukai Bulanan) tax tables. Note: Please refer to Kementerian Sumber Manusia / The Ministry of Human Resources for latest itemised payslips guidelines. |
| Vietnam | In 2026, Vietnam sees 7.2% increase in regional minimum wages effective start of the year under Decree 293/2025/ND-CP, which employers must reflect in base pay and unemployment insurance contribution ceilings. The common salary increase effective 1 July 2026 under Decree 161/2026/ND-CP must also be reflected in the ceilings for social insurance, health insurance, and trade union contributions. While Vietnam does not have a standalone statutory requirement to issue a formal payslip, under Article 95 of the 2019 Labor Code, employers must provide employees with a detailed salary breakdown or statement each time wages are paid, including salary, overtime pay, night-work pay, and any deductions. Note: Please refer to Ministry of Labour – Invalids and Social Affairs (MOLISA) for latest itemised payslip guidelines. |
| Indonesia | In 2026, the PP 49/2025 which revises the minimum wage calculation formula by raising the “alpha” coefficient, results in employers needing to apply it correctly across every province and regency in which they operate. Payslips must be issued in Bahasa Indonesia. Note: Please refer to Kementerian Ketenagakerjaan / Ministry of Manpower for latest itemised payslips guidelines. |
What Does This Mean for Multi-Market Employers?
For organisations operating payroll across two or more SEA markets, satisfying payslip templates isn’t always at priority, especially when the teams are struggling with simply keeping pace with in-year regulatory changes, such as changes to minimum wages, contribution ceilings and tax brackets. A payroll operating model that isn’t actively tracking and monitoring each market’s updates can drift out of compliance, and easily.
A regional payroll partner adds the most value in this aspect – not just processing salaries and wages, but keeping up and ensuring compliance to every jurisdiction’s labour laws and legislation changes throughout the year. Links International supports employers across SEA, North Asia & the Middle East with payroll outsourcing solutions, helping HR and finance teams stay compliant as local requirements evolve. Get in touch with our team to discuss your multi-market payroll needs!
Frequently Asked Questions on Itemised Payslip Requirements:
- What’s the difference between a “salary breakdown” and an “itemised payslip”?
In practice, the two often achieve the same outcome, but the terminology matters legally. Markets like Vietnam require disclosure of how wages were calculated (e.g. under Article 95 of the Labour Code) without necessarily prescribing a specific payslip format, whereas Singapore and Malaysia set out defined content requirements under statute.
- Can one payslip template be used across all SEA markets?
No. Required data fields, delivery methods, and language requirements (such as Indonesia’s requirement for Bahasa Indonesia) differ by jurisdiction, a single template will result in non-compliance in at least one market, unless the location with the most data and fields are applied consistently across all locations (above and beyond the necessities of the payslip guideline in that location). Since it is impractical to implement and maintain a harmonised payslip to this extent, multi-market employers generally apply a market-specific format, as long as they are kept current with local labour law and changes.
- Do payslip requirements change when minimum wages or contribution rates are updated?
Yes. the figures shown must reflect the update, even if there is no changes to the payslip format per se. For example, Vietnam’s Decree 293/2025/ND-CP and Indonesia’s PP 49/2025 both revise how wages or contribution ceilings are calculated for 2026, meaning the numbers on the payslip change even though the required content categories stay the same.
- What happens if an employer gets itemised payslips wrong?
Consequences vary by market, ranging from labour disagreements to statutory fines. Enforcement approaches differ too – some regulators conduct proactive audits and inspections, while others primarily respond to employee complaints when it comes.