Information to share with employees

This page provides information on individual income tax filing to help your employees better understand their tax filing obligations.

Tax Filing Obligations

A foreign employee who is treated as a  tax resident  with an annual income of $22,000 or less is  not  required to submit an income tax return. If your employees have not received any notification from IRAS by 15 Mar, they need not contact IRAS to make enquiries or request for an income tax return.

If the employees require confirmation from IRAS on their filing obligations, they can check their filing requirements using  Check Your Filing Requirement Tool (XLS, 60KB) .

Contact Detail Updates

Prompt contact details update will enable us to reach out directly and quickly to your foreign employees should the need arise. If they have changed their address/contact number, they can update us electronically using the  'Update Address and Contact Details'  e-Services available online via  myTax Portal . They will need a  SingPass  or  IRAS Unique Account  to log into  myTax Portal . If they do not have one, they can apply for it via our website.