Employment Begins and Ends in the Same Calendar Year
Scenario 1: 60 days or less
| Year | Period | No. of days |
|---|---|---|
| 1 | 15 Jan to 14 Feb of the same year | 31 |
Scenario 2: 183 days or more and income is less than $21,000
| Year | Period | No. of days | Income |
|---|---|---|---|
| 1 | 1 Jun to 3 Dec of the same year | 186 | $18,000 |
Employment Straddles Two Calendar Years*
Scenario 3: 183 days or more (continuous employment period including physical presence) and income is less than $21,000 in each year
| Year | Period | No. of days | Income |
|---|---|---|---|
| 1 | 1 Aug to 31 Dec | 153 | $15,000 |
| 2 | 1 Jan to 31 Jan | 31 | $3,000 |
| Total | 184 |
* This administrative concession is only applicable for foreign employees who enter Singapore from 1 Jan 2007. It does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.
Employment Straddles Three Calendar Years
Scenario 4: Continuous employment over three consecutive years (even though the number of days may be less than 183 days in the first and third years) and income is less than $21,000 in each year
| Year | Period | No. of days | Income |
|---|---|---|---|
| 1 | 5 Nov to 31 Dec | 57 | $6,000 |
| 2 | 1 Jan to 31 Dec | 366 | $19,000 |
| 3 | 1 Jan to 31 Mar | 90 | $8,000 |
For Scenario 1 to 4, you do not need to file the Form IR21 if the employee has not been previously employed by another employer in Singapore within the cessation year or the year prior to the cessation year.
If you are unsure of the employee's past employment records, please e-File the Form IR21 at myTax Portal. You will receive an immediate online notification if tax clearance is not required for your employee.