What Leave Records Should Singapore Managers Be Able to Audit?

Introduction

Accurate leave records are essential for managing employee entitlements, planning workforce availability, and ensuring correct payroll processing. Singapore businesses need reliable records of annual leave, sick leave, public holidays, childcare leave, unpaid leave, and other approved absences.

Managers play an important role in reviewing leave applications, checking team availability, and identifying discrepancies. However, their ability to audit leave records should be supported by clear access permissions, accurate information, and a documented approval process.

A well-organised leave audit helps managers answer important questions: Was the leave approved? Was the correct number of days deducted? Does the employee have an accurate remaining balance? Was the absence reflected correctly in attendance and payroll?

This article explains which leave records Singapore managers should be able to review, what HR teams should maintain, and how leave management software can support effective auditing.

1. Understand Singapore's Employment Recordkeeping Requirements

Under Singapore's Employment Act, employers must maintain detailed employment records for employees covered by the Act.

MOM requires employers to maintain records in soft or hard copy. The retention periods are:

• Current employees: Latest two years of records.
• Former employees: Last two years of records, retained for one year after the employee leaves employment.

Required employee records include working hours and details of public holidays and leave taken. Salary records must also include relevant payment and deduction information, including deductions for no-pay leave and absence from work.

Managers should understand these requirements because their approval and review activities contribute to the accuracy of the organisation's employment records. However, access to all employee records should not be given to every manager. Access should reflect each person's responsibilities.

2. Audit Employee Leave Entitlements

Managers should be able to review the leave entitlements relevant to their team, particularly when approving applications or investigating balance discrepancies.

The leave entitlement record should show:

• Employee name and identification reference.
• Employment commencement date.
• Applicable leave year.
• Annual leave entitlement.
• Sick leave entitlement, where relevant.
• Additional contractual leave benefits.
• Leave already taken.
• Remaining balance.
• Approved adjustments.
• Applicable carry-forward balance.

For example, if an employee has 18 days of contractual annual leave, has taken 10 days, and has no other adjustments, the remaining balance would be eight days.

Managers should be able to verify this information before approving additional requests. HR should remain responsible for validating statutory eligibility, contractual provisions, and complex entitlement calculations.

3. Review Annual Leave Applications and Approvals

Annual leave applications are among the most frequently reviewed leave records.

Managers should be able to audit each application to confirm that it was submitted, reviewed, and processed correctly.

Important information includes:

• Application submission date.
• Requested leave dates.
• Number of working days or hours requested.
• Employee's available balance at the time of application.
• Approval or rejection status.
• Approving manager.
• Approval date.
• Any changes to the original request.
• Cancellation or withdrawal history.

Managers should also be able to distinguish between pending, approved, rejected, and cancelled applications.

For example, if an employee cancels an approved three-day annual leave request, the manager should be able to verify that the cancellation was recorded and the applicable balance was restored.

This prevents leave from being deducted when the employee eventually attends work.

4. Check Leave Balance History and Adjustments

A current balance alone may not explain how an employee's entitlement has changed. Managers should have access to an appropriate transaction history that shows the movements affecting the balance.

A useful leave balance audit should include:

Record	What the manager should verify
Opening balance	Balance carried from the previous period
New entitlement	Leave credited for the relevant year
Accrual transactions	Leave earned during the period, where applicable
Approved leave	Days or hours deducted
Cancelled leave	Reversed deductions
Manual adjustments	Reason and authorisation
Carry-forward	Eligible unused leave transferred
Closing balance	Remaining entitlement

For example, an employee may question why the balance has decreased by two days. The transaction history should help the manager identify whether the change resulted from approved leave, an adjustment, or a system correction.

Manual adjustments should always have a recorded reason and an authorised reviewer.

5. Audit Sick Leave Records Appropriately

Sick leave records help managers understand employee availability and confirm that absences have been recorded correctly.

Relevant records include:

• Date of absence.
• Leave duration.
• Outpatient or hospitalisation leave category.
• Employee notification.
• Medical certificate submission status, where required.
• HR verification status.
• Leave entitlement used.
• Relevant payroll treatment.

Managers generally need sufficient information to manage staffing and verify that the absence has been recorded. They do not normally need unrestricted access to an employee's detailed medical information or diagnosis.

For eligible employees covered by the Employment Act, statutory paid sick leave generally becomes available after three months of continuous service, subject to the applicable conditions. HR should verify entitlement calculations and supporting documentation.

MOM has also advised that employers should not collect personal data to discourage employees from taking sick leave when they are ill. Managers should therefore use leave records responsibly and avoid unnecessary monitoring of employees during certified medical leave.

6. Review Public Holiday and Rest Day Records

Public holiday records are important for organisations with shift workers, retail employees, hospitality teams, and businesses that operate on weekends.

Managers should be able to verify:

• Public holidays applicable to the employee.
• Employee work schedules.
• Designated rest days.
• Non-working days.
• Whether the employee worked on a public holiday.
• Hours worked.
• Applicable compensation or substitute arrangements.
• Any related attendance adjustments.

For example, if an employee works on a public holiday, the manager should be able to check the scheduled hours and actual attendance before confirming the relevant record.

The system should distinguish between a rest day and a non-working day because the applicable public holiday treatment may differ.

7. Audit Childcare and Parental Leave Records

Family-related leave requires additional eligibility and administration checks.

Managers should be able to review the operational information needed to manage employee availability, such as:

• Leave category.
• Approved dates.
• Duration.
• Approval status.
• Team coverage requirements.
• HR verification status.

HR should maintain the relevant eligibility and supporting records for schemes such as:

• Government-Paid Childcare Leave.
• Extended Childcare Leave.
• Government-Paid Maternity Leave.
• Government-Paid Paternity Leave.
• Shared Parental Leave.
• Adoption Leave.
• Unpaid Infant Care Leave.

Managers should not independently determine complex statutory eligibility or government reimbursement amounts. HR should verify the applicable scheme requirements and ensure that payroll receives the correct information.

8. Check Unpaid Leave and Absence Records

Unpaid leave can affect employee salary, leave calculations, and attendance records. Managers should be able to review the approval history and confirm that the absence was correctly classified.

Important audit fields include:

• Employee request.
• Requested dates and duration.
• Reason or supporting information, where necessary.
• Manager's decision.
• HR verification.
• Approved unpaid days or hours.
• Attendance record.
• Payroll handoff status.

MOM states that unpaid leave is subject to employer approval and that employers should keep records of leave applications, whether paid or unpaid.

Managers should also check whether an employee may qualify for another paid leave entitlement before approving unpaid leave. HR should confirm the appropriate classification and salary treatment.

9. Verify Leave Records Against Attendance Data

Leave records should match the employee's actual work schedule and attendance information.

Managers should be able to compare approved leave with attendance data to identify discrepancies.

Examples include:

• Employees attended work on a date recorded as annual leave.
• Approved sick leave was recorded as unauthorised absence.
• A cancelled leave request was not restored.
• Leave was deducted for a non-working day.
• A partial-day absence was recorded as a full-day absence.
• An employee worked part of a shift while taking leave for the remaining hours.

For example, an employee scheduled to work eight hours may work four hours and take four hours of approved leave. The system should record attendance and leave separately.

Managers should investigate discrepancies and request corrections through the appropriate HR process rather than editing historical records without authorisation.

10. Review Carry-Forward and Expiry Records

Managers should be able to identify employees with unused annual leave and understand which balances may be carried forward.

The audit should show:

• Unused annual leave at the end of the relevant period.
• Statutory and additional contractual leave categories.
• Carry-forward amount.
• Applicable carry-forward period.
• Any permitted expiry date.
• Employee notifications.
• Approved exceptions.

Singapore's statutory carry-forward rules depend on an employee's coverage under the Employment Act. In particular, employees covered by Part 4 must be allowed to carry forward unused statutory annual leave for the required period. Other contractual leave arrangements should be checked separately.

Managers should not independently forfeit or amend leave balances. HR should verify the applicable statutory and contractual conditions before making changes.

11. Audit Leave Approvals and Manager Actions

Managers should be able to review their own approval history to ensure that leave decisions are consistent and properly documented.

The approval audit trail should capture:

• Request submission date.
• Manager responsible.
• Approval or rejection decision.
• Decision date and time.
• Reason for rejection, where recorded.
• Changes made to the requested dates.
• Delegated approval details.
• HR intervention.
• Subsequent cancellation or correction.

This information helps organisations identify delayed approvals, inconsistent decision-making, and unauthorised changes.

For example, if a leave request was rejected because of insufficient staffing, the record should explain the operational reason. This helps HR review repeated restrictions that may prevent employees from taking leave.

12. Review Leave Records That Affect Payroll

Managers should be able to confirm that approved leave transactions have been passed to HR and payroll correctly.

They do not necessarily need access to full payroll information, but they should be able to verify relevant leave data.

Important items include:

• Approved paid leave.
• Approved unpaid leave.
• Leave dates and hours.
• Payroll period affected.
• Attendance discrepancies.
• HR verification status.
• Payroll handoff status.
• Corrections or reversals.

For example, if an employee takes two days of approved unpaid leave, the manager should be able to confirm the dates and approval status. Payroll should separately verify the applicable salary calculation.

MOM requires salary records to include relevant deductions, including deductions for no-pay leave and absence from work.

13. Maintain a Clear Audit Trail for Manual Changes

Manual changes to leave records should receive particular attention because they can affect employee balances and salary payments.

Managers and HR teams should be able to identify:

• Original leave transaction.
• Previous balance.
• Revised balance.
• Reason for the correction.
• Person making the change.
• Date and time of the change.
• Approver or reviewer.
• Related payroll adjustment, if applicable.

Examples of manual changes include correcting an incorrect leave date, restoring a cancelled application, changing a leave category, or adjusting a balance following a contractual change.

Organisations should use role-based permissions so that managers can review relevant transactions without automatically having permission to modify all employee records.

14. Protect Employee Privacy During Leave Audits

Leave records contain personal information, and some supporting documents may contain sensitive details.

Singapore businesses must consider their obligations under the Personal Data Protection Act (PDPA) when collecting, using, disclosing, and retaining employee information.

Managers should receive only the information needed to perform their responsibilities.

Recommended controls include:

• Role-based access to leave records.
• Restricted access to medical certificates.
• Secure storage of supporting documents.
• Clear rules for sharing employee information.
• Access logs for sensitive records.
• Appropriate retention and disposal procedures.
• Periodic review of user permissions.
• Secure arrangements with HR software providers.

The PDPA's retention limitation obligation requires organisations to stop retaining personal data, or remove its association with individuals, when there is no longer a valid purpose or legal or business need for retention. This should be balanced with statutory employment recordkeeping requirements.

15. Use Leave Management Software to Support Auditing

Manual leave audits can be difficult when an organisation has multiple departments, work locations, shift patterns, and employee categories.

Leave management software can make records easier to review by centralising transactions and maintaining a history of approvals and changes.

Useful software features include:

Software feature	Audit benefit
Employee leave profiles	Displays relevant entitlements and balances
Application history	Shows submitted and processed requests
Approval audit trails	Records manager decisions
Leave balance history	Explains changes to employee balances
Attendance integration	Identifies mismatches between leave and attendance
Payroll integration	Helps trace approved leave transactions
Carry-forward tracking	Shows transferred balances and applicable deadlines
Exception reports	Highlights unusual or incomplete records
Role-based access	Restricts access according to responsibilities
Exportable reports	Supports internal reviews and authorised audits

Before purchasing software, businesses should test whether managers can review records without accessing unnecessary employee information. They should also check whether the system preserves historical transactions and identifies who made each change.

Software can improve auditability, but employers remain responsible for accurate records, appropriate access controls, and compliance with applicable employment requirements.

16. Create a Manager Leave Audit Checklist

HR teams can use a standard checklist to help managers review leave records consistently.

• Employee leave entitlements are accurate.
• Annual leave applications have the correct dates and duration.
• Approval and rejection decisions are recorded.
• Cancelled requests have been updated.
• Leave balances match transaction history.
• Manual adjustments have supporting reasons and authorisation.
• Sick leave has been recorded in the correct category.
• Medical documents are accessible only to authorised personnel.
• Public holiday and rest day records are accurate.
• Childcare and parental leave transactions have been reviewed by HR.
• Unpaid leave approvals are documented.
• Attendance and leave records match.
• Carry-forward balances are correctly recorded.
• Payroll handoffs reflect approved leave.
• Outstanding discrepancies have been reported.
• Access permissions are appropriate for the manager's role.

17. Establish a Regular Leave Audit Schedule

Leave auditing should be a regular management activity rather than something performed only when an employee raises a complaint or an external review takes place.

A practical review schedule may include:

Frequency	Recommended review
Weekly	Pending applications and urgent approval issues
Monthly	Leave transactions, attendance mismatches, and payroll handoffs
Quarterly	Leave balances, unusual patterns, and manual adjustments
Before leave-year end	Carry-forward balances and applicable deadlines
During annual HR audit	Record completeness, access controls, and policy compliance
At employee exit	Final leave balance and applicable payment treatment

HR should provide managers with standard reports and explain which discrepancies they are responsible for resolving.

Conclusion

Singapore managers should be able to audit the leave records necessary to verify employee entitlements, review applications, confirm approvals, check balances, and monitor attendance and payroll handoffs. Important records include annual leave, sick leave, public holidays, childcare and parental leave, unpaid leave, carry-forward balances, and manual adjustments.

A reliable audit process should provide a clear history of every important transaction while protecting employee privacy. Managers should have access to the information needed for workforce management, while HR remains responsible for statutory eligibility, complex entitlement calculations, recordkeeping, and payroll verification.

By combining consistent review procedures, documented approval controls, role-based access, and leave management software, Singapore businesses can improve record accuracy, reduce disputes, and make leave administration more transparent.

Check whether managers can trace requests, decisions, balance adjustments and dates. Ask InnBuilt to demonstrate exports suited to internal Singapore HR reviews.