There is no express statute or rule requiring employers to provide employees with payslips. However, Supreme Court decisions have repeatedly declared that employers should provide them.
While RA 10361 (Domestic Workers Act or Batas Kasambahay) requires the employers to issue pay slips the same is not the case for ordinary employees.
The Labor Code does not have any provision on pay slip as being a duty on the part of the employer. Meanwhile, the Omnibus Rules Implementing the Labor Code only requires the employer to maintain a payroll as evidence of payment of wages and monetary benefits, viz:
"SEC. 6. Payrolls. – (a) Every employer shall pay his employees by means of payroll wherein the following information and data shall be individually shown:
1. length of time to be paid;
2. the rate of pay per month, week, day or hours, piece, etc.;
3. the amount due for regular work;
4. the amount due for overtime work;
5. deductions made from the wages of the employees; and
6. amount actually paid.
(b) Every employee in the payroll shall sign or place his thumbmark as the case may be, at the end of the line opposite his name where a blank space shall be provided for the purpose. His signature shall be made in ink or his thumbmark placed with the use of the regular stamping ink and pad."
As of date, the Department of Labor and Employment (DOLE) has not issued any rule, order, or advisory on whether a payslip is being required from the employers. This is supported by the fact that there is no DOLE sample payslip unlike that of the domestic worker.
My piece of advice is call DOLE and report the matter. This will certainly trigger a visit from them since non-issuance of payslips may be taken against the employer as an indication that liabilities owing to the employee are being avoided. Case in point your previous employer's non-payment/remittance of your December 2016 SSS contribution.
I wish you all the best! Good luck!