What to hand over first: a five-question scoping checklist
Choose a starting process by looking at its boundaries, decisions and handovers. These questions help turn a broad need for support into a brief you can discuss.
Use year end to check payroll records, employment documents and the owners of upcoming submissions. Keep a clear record of questions that need specialist advice.
Year end is a useful point to bring HR records and payroll preparation into one conversation. The aim is to identify missing information, confirm who owns each action and prepare for the next reporting cycle. It is also a chance to check whether the documents your team uses still reflect the arrangements people have agreed.
Start with the colleagues who manage payroll, employee records and approvals. Use a shared checklist with a named owner for each open item. Keep routine record checks separate from questions that require advice about an employee’s circumstances or the rules that apply.
CPF contributions are paid monthly for employees to whom the requirements apply. Review the records your payroll team uses to prepare and check them, and look for unresolved differences between approved employee changes and payroll inputs. Refer to the CPF Board’s employer guidance for current requirements.
Ask the payroll owner to identify any items still awaiting information or approval. Keep the supporting record alongside the question so the approver can understand it. A year-end review should support the ongoing monthly process; it does not replace the checks needed throughout the year.
Where the Auto-Inclusion Scheme applies, employers submit employment income information for the preceding year to IRAS by 1 March. Check your organisation’s participation and reporting responsibilities against the IRAS guidance on the scheme.
Confirm who prepares the information, who checks it and who submits it. Review employee details and the records behind the reported income. If something does not reconcile, record the question and its owner rather than carrying an unexplained difference into the submission process. Agree an internal review plan with the people involved.
Key employment terms should be given in writing where the legal requirement applies. Review the relevant documents against the employee’s agreed role and working arrangements. The MOM guidance on key employment terms sets out the items to include where applicable.
Look for missing documents, inconsistent versions and changes that have not reached the person maintaining the records. Use approved templates, but do not assume a template resolves every individual situation. Bring questions about terms or amendments to the responsible HR owner or qualified adviser before issuing a revised document.
Maintain leave records and check that approved leave has been captured in the system your team relies on. MOM’s employment records guidance includes dates and details of leave taken for employees covered by the Employment Act.
Compare the record with outstanding requests and any adjustments awaiting approval. If information sits in several places, identify which record is authoritative and who updates it. Give employees a clear route for raising a query about their own records without circulating other people’s personal information.
Finish by listing what is complete, what is missing and what needs a decision. Assign an owner and an agreed review point to each unresolved item. Store the checklist where the authorised people can find it, alongside the supporting records they need.
This article is general information, not legal advice. Requirements depend on the circumstances and may change. Check current official guidance and seek qualified advice on questions specific to your organisation before acting.
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