Updated 22 September 2026 · PET Group
Monthly input checks
- Confirm joiners, leavers, salary changes and approved bank details.
- Validate overtime, allowances, unpaid leave and reimbursements.
- Check employee status and applicable contribution treatment using current authority guidance.
- Record the approved payroll period, version and authorised reviewer.
CPF timing: distinguish the due date
CPF Board states that contributions are due on the last day of the calendar month. Its enforcement threshold is the 14th of the following month, or the next working day when that date falls on a weekend or public holiday. Do not label the 14th as the underlying due date.
Build the relevant deadlines and payment lead times into your calendar. Keep submission and payment evidence alongside the approved payroll records.
Other payroll-linked checks
Review applicable SDL, foreign worker levy and community fund arrangements separately. Confirm who handles employment-income reporting and any employee cessation or tax-clearance steps that apply. Avoid treating an ordinary payroll run as proof that these separate tasks are complete.
Year-end and employee records
Prepare employment-income information against the current IRAS requirements and your AIS status. Reconcile annual totals to monthly records, including adjustments and benefits. Use the current forms and reporting guidance rather than reusing an old-year template.
Official references
Check the current authority guidance when applying rules to an employee or payroll period. Sources reviewed on 22 September 2026.
Related: Singapore payroll outsourcing and sick leave record checks.