A comparison of legal requirements for payroll in Asian countries
Time and attendance records of an employee's hours of work are crucial for ensuring that employees are correctly compensated for their time.
These records also help employers to monitor productivity and identify work patterns effectively. It is a legal requirement in many jurisdictions for employers to maintain accurate time and attendance records of an employee's hours of work.
This article provides a comparative analysis across the region.
Singapore: Employers are required to keep employee records of:
Malaysia: Employers are required to maintain an employment register containing details of:
Philippines: Employers are required to keep and maintain employment records containing details of:
Hong Kong: Employers are required to keep employee records of the total number of hours worked covering the period of employment for the preceding 12 months if:
Further, the Employment Ordinance defines employees as under “continuous employment” (whereby they are subject to enhanced entitlements) with reference to the hours worked by the employee. Keeping record of an employee's hours of work enables an employer to accurately classify their employees.
Singapore: The payslip must include:
If the employee has an entitlement to be paid any of the below, the pay slip must include:
The recording of hours is relevant to the extent that the above entitlements are based on time worked.
Malaysia: The payslip must include:
If the employee has an entitlement to be paid any of the below, the pay slip must include:
The recording of hours is relevant to the extent that the above entitlements are based on time worked.
Philippines: The payroll must include:
If the employee has an entitlement to be paid any of the below, the payroll must include:
The recording of hours is relevant to the extent that the above data is based on time worked.
Hong Kong: The payslip must include particulars of:
The recording of hours is relevant to the extent that the above entitlements are based on time worked.
Fatim Jumabhoy is head of Herbert Smith Freehill’s Employment, Pensions and Incentives practice in Asia and managing partner in Singapore. Prawidha Murti is a partner at Hiswara Bunjamin & Tandjung in Jakarta, an associate firm of Herbert Smith Freehills.