It is the responsibility of the employer of foreign employees whom plans to leave Singapore for more than three months to file Form IR21. Form IR21 is a tax clearance to IRAS where employers to notify IRAS at least one month prior to foreign employees’ departure, withhold all monies due to such employee for tax clearance purposes. This is applicable to all work pass holders, not limiting to Personalised Employment Pass (PEP) holders. 

 If tax clearance is required for your employee, you must file the Form IR21 at least one month before: 

 The employee ceases to work for you in Singapore; 

 The employee starts an overseas posting; 

or The employee leaves Singapore for any period exceeding three months. 

 Employers do not have to submit their employee's employment income via the Form IR8A or Auto-Inclusion Scheme (AIS) if the Form IR21 has already been filed. Our services fees for filing of Form IR21 for your employee tax clearance purposes is only $50 nett.