• Prepare form and save as draft for Approver to approve and submit to IRAS.

• Cannot submit e-IR21.

• View / edit / delete drafts prepared by himself and other Preparers within the organisation.

• View tax clearance status of IR21 filed via post / fax.

• View all Correspondence / Notices sent by IRAS.

• Approve and submit any e-IR21 pending approval. 

• Prepare e-IR21

• View / edit / delete drafts prepared by Preparers, himself and other Approvers within the organisation.

• View filing and tax clearance status of e-filed IR21 and IR21 filed via post / fax.

• View all Correspondence / Notices sent by IRAS.

Income details for the year prior to the year of cessation has been transmitted to IRAS under the Auto Salary Inclusion Scheme

Select:

-"Yes" to the "Auto Salary Inclusion Scheme" question.

-"Yes" to the "changes to the income details" question.

Please furnish the amended income details.

Select:

-"Yes" to the "Auto Salary Inclusion Scheme" question.

-"No" to the "changes to the income details" question.

You do not need to refurnish the income details.

• Indicate "Original" if you are e-Filing tax clearance for your employee for the first time.

• Indicate "Additional" if you wish to obtain further clearance on additional amount of remuneration payable to the employee after the filing of Original e-IR21.

• Indicate "Amended" if you wish to make changes to the Original e-IR21 submitted.

• Complete where applicable.

• Enter only the additional income payable.

• Enter all fields as this filing supercedes the original e-IR21 filed.

• Do not enter the income details filed in the Original e-IR21.

My employee worked with my company from 1 Nov 2009 to 31 May 2010. His income for this whole period is $35,000. I reported this amount under the column 'year of cessation'.

My employee tendered his resignation on payday. I paid him his last month's salary. I do not know that I have to withhold monies for tax clearance. So, I reflect as zero in the field for 'Monies withheld pending tax clearance' when preparing the Form IR21.

Since I shall deduct the tax payable by my employee from his last salary, I have indicated this by crossing the checkbox: Income Tax Borne by the Employer in the Form IR21.

This is incorrect. Your company is not picking up the tab for his tax bill. You are merely deducting his income tax from his salary to pay to IRAS.
Do Not cross the box for the item 'Income Tax Borne by the Employer' as there is tax consequence.
Where the employee's income tax liability is actually paid off by the employer, the tax that is borne by the company forms a taxable component in the hands of the employee.

Since I have withheld my employee's salary pending tax clearance, I have indicated this by crossing the box: Income Tax Borne by the Employer in the Form IR21.

This is incorrect. Do not cross the box since your company is not picking up the tab for his tax bill.

My employee has not exercised his stock options when he ceased employment in Singapore. There is no stock gains to be reported in the Form IR21.

Your employee is deemed to have derived stock gains at the point of tax clearance under the 'deemed exercise rule'. You will need to compute the deemed gains from the unexercised stock options and report this in the Form IR21 - Appendix 2. See What to do if there are unexercised stocks options.  

I am making out some additional payments to my employee for overtime put in by him. I have completed the 'Additional' Form IR21, reporting the total income paid to him thus far.

This is incorrect. You should only report the additional overtime pay in the 'Additional' Form IR21. Remember to:
a) Cross the checkbox to indicate 'Additional' and enter date of the Form IR21 filed earlier
b) Enter the overtime pay in the field for 'Monies Withheld'
c) Withhold the overtime payment pending tax clearance.

I discovered some errors after filing. The income for my employee should be lower than that reported. I have completed another 'Original' Form IR21 to replace the one filed earlier.

This is incorrect. You should complete the 'Amended' Form IR21 to supercede the 'Original'. Cross the checkbox to indicate 'Amended' and enter date of the Form IR21 filed earlier.