REGISTERS, RETURNS AND OTHER DOCUMENTARY REQUIREMENTS
—(1) Every employer shall prepare and keep a register showing the name, address, the basic rate of pay and allowances, the amount earned, and the amount of deductions made from the earnings of each employee employed by him and such other particulars as may be prescribed from time to time.
(2) For the purposes of this Part —
“employee” includes any person who works in any capacity whatsoever, whether under a contract of service or otherwise, with or without salary and whether in or outside the premises where the profession, business, trade or work of the employer is carried on;
“employer” includes a sole-proprietorship or partnership or a corporation and any person who is defined to be an employer under any written law in force in Singapore.
96. Every employer of workmen shall keep at the place of employment so that it shall be readily accessible to the workmen there employed, a check-roll pay slip, working board, or other form of record on which, in respect of each salary period, in a form intelligible to the workmen, shall be shown —
the basic rate of pay and allowances, whether by day, hour, piece task or otherwise of each workman;
the amount earned, including overtime earnings by each workman; and
the amount of any deductions made from the earnings of each workman.
—(1) The Commissioner may, by notification in the Gazette, require any employer or class of employers to forward to the Commissioner at such time or times as may be specified in the notification a return in such form or forms as may be approved by the Commissioner giving the particulars and information prescribed therein, and any such employer shall furnish particulars and information so prescribed.
(2) No person shall be bound to furnish any particulars or information other than such as are accessible to him in the course of or derivable from any profession, business, trade or work in the conduct or supervision of which he is engaged.
—(1) The Commissioner may give notice in writing to any employer when and as often as he thinks necessary requiring the employer to furnish within a reasonable time stated in the notice fuller or further returns respecting any matter as to which a return is required under this Act or the Employment of Foreign Manpower Act (Cap. 91A).
(2) Such requisition may specify —
the form in which and the time within which the particulars and information are to be furnished;
the particulars and information to be furnished; and
the place or manner at or in which the particulars and information are to be delivered.
99. For the purpose of obtaining full information in respect of any employer’s employees, the Commissioner may give notice in writing to such person requiring him, within the time stated in the notice, to complete and deliver to the Commissioner any return specified in the notice and in addition or alternatively requiring him to attend personally before the Commissioner or any inspecting officer specified in the notice and to produce for examination any books, documents, accounts and returns which the Commissioner may consider necessary.
Service of requisitions
100. [Repealed by Act 32 of 2008]
—(1) Any employer who —
wilfully refuses or without lawful excuse (the proof of which shall lie on him) neglects to furnish the particulars or information required within the time allowed for furnishing the particulars and information, or to furnish the particulars and information in the form specified or prescribed, or to authenticate the particulars and information at the place or in the manner specified or prescribed for the delivery thereof;
wilfully furnishes or causes to be furnished any false particulars or information in respect of any matter specified in the notice requiring particulars or information to be furnished; or
refuses to answer, or wilfully gives a false answer to, any question necessary for obtaining any information or particulars required to be furnished under this Act,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both, and in the case of a continuing offence to a further fine not exceeding $500 for every day during which the offence continues, and in respect of false particulars, information and answers, the offence shall be deemed to continue until true particulars, information or answers have been furnished or given.
(2) A certificate under the hand of the Commissioner stating that such returns have not been furnished or are incorrect shall be sufficient prima facie evidence of the truth of the facts stated in the certificate.
—(1) No return of particulars or information and no part of a return furnished, and no answer to any question put, for the purposes of this Act shall, without the previous consent in writing of the person having the control, management or superintendence of the profession, business, trade or work in relation to which the return or answer was furnished or given, be published nor, except for the purposes of a prosecution under this Act, shall any person not engaged in connection with the collection or preparation of statistics under this Act be permitted to see any such individual return or any such part of an individual return.
(2) Every person engaged in connection with the collection, preparation or publication of statistics under this Act shall be required to make a declaration in the prescribed form that he will not disclose or, except for the purposes of this Act, make use of the contents of any such part of an individual return, or any such answer; and any person who knowingly acts in contravention of any declaration which he has so made shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
(3) In any report, summary of statistics, or other publication prepared under this Act with reference to any trade or industry, the particulars comprised in any return shall not be disclosed in any manner whatever, or arranged in any way which would enable any person to identify any particulars so published as being particulars relating to any individual person or business.
(4) If any person, having possession of any information which to his knowledge has been disclosed in contravention of this section, publishes or communicates to any other person any such information, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.