Employment Act 1968 - Singapore Statutes Online

THIRD SCHEDULE

Section 107A

Calculation of gross and basic rates of
pay of an employee employed on
a monthly rate or on piece rates

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Item

Calculation of gross rate of pay

Calculation of basic rate of pay

1.	Where an employee is employed on piece rates.

The gross rate of pay for one day is to be calculated by dividing the total salary including allowances but excluding —

The basic rate of pay for one day is to be calculated by dividing the total salary including wage adjustments and increments but excluding —

(a)	additional payments by way of overtime payments;

(a)	additional payments by way of overtime payments;

(b)	additional payments by way of bonus payments or annual wage supplements;

(b)	additional payments by way of bonus payments or annual wage supplements;

(c)	any sum paid to the employee to reimburse him or her for special expenses incurred by him or her in the course of his or her employment;

(c)	any sum paid to the employee to reimburse him or her for special expenses incurred by him or her in the course of his or her employment;

(d)	productivity incentive payments; and

(d)	productivity incentive payments; and

(e)	travelling, food and housing allowances,

(e)	any allowance however described,

earned by the employee during the period of 14 days immediately preceding the date of termination, day of absence or period of absence, holiday, day of leave or period of leave, or benefit period (as the case may be) by the number of days on which the employee actually worked during that period of 14 days.

earned by the employee during the period of 14 days immediately preceding the rest day or holiday (as the case may be) by the number of days on which the employee actually worked during that period of 14 days.

2.	Where an employee is employed on a monthly rate of pay and the number of days on which the employee is required to work in a week is the same in every week under his or her contract of service.

The gross rate of pay for one day is to be calculated according to the following formula:

The basic rate of pay for one day is to be calculated according to the following formula:

First column

Second column

Third column

Item

Calculation of gross rate of pay

Calculation of basic rate of pay

3.	Where an employee is employed on a monthly rate of pay and is required under his or her contract of service to work on a certain number of days in one week and on a different number of days in the following week in every period of 2 consecutive weeks

The gross rate of pay for one day is to be calculated according to the following formula:

The basic rate of pay for one day is to be calculated according to the following formula:

4.	Where an employee is employed on a monthly rate of pay and is required under his or her contract of service to work on different number of days in different weeks.

The gross rate of pay for one day is to be calculated according to the following formula or such other formula as the Commissioner may approve:

The basic rate of pay for one day is to be calculated according to the following formula or such other formula as the Commissioner may approve:

5. In this Schedule —

“average number of working days in a week” means —

(a)

for the purposes of calculating, under section 11(1), the salary that is payable in lieu of notice of termination —

(i)	the average number of days on which the employee was required, under his or her contract of service, to work in a week over the period of 3 weeks immediately preceding the termination of the contract; or
(ii)	where the employee was in employment for less than 3 weeks, the average number of days on which the employee would have been required to work in a week over the first 3 weeks of his or her employment, if the contract of service had not been terminated;

(b)

for the purposes of calculating, under section 28(2), the salary that may be deducted for absence from work —

(i)	the average number of days on which the employee was required, under his or her contract of service, to work in a week over the period of 3 weeks immediately preceding the day of absence or period of absence, as the case may be; or
(ii)	where the employee was in employment for less than 3 weeks, the average number of days on which the employee was required to work under his or her contract of service in a week over the period of 3 weeks immediately following the day of absence or period of absence, as the case may be;

(c)

in any other case —

(i)	the average number of days on which the employee was required, under his or her contract of service, to work in a week over the period of 3 weeks immediately preceding the rest day, holiday, day of leave or period of leave, as the case may be; or
(ii)	where the employee was in employment for less than 3 weeks, the average number of days on which the employee was required to work under his or her contract of service in a week over the period of 3 weeks immediately following the rest day, holiday, day of leave or period of leave, as the case may be;

“week” means a continuous period of 7 days commencing at midnight on Sunday.

6. Paragraphs (a) and (b) of the definition of “average number of working days in a week” in item 5 are not applicable in the third column.

7. In calculating the number of working days in a week or the average number of working days in a week, any day on which an employee is required to work for 5 hours or less under his or her contract of service is to be regarded as half a day.

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