On this page:
This page provides key guidance for employers on filing Form IR21 for tax clearance. It explains the roles of Preparers and Approvers, outlines the steps to take before filing, and provides tips on saving drafts, uploading documents, and managing AIS-related income.

Who can e-File IR21

You must be authorised by your company either as a Preparer or an Approver for the e-Filing of Form IR21.

Roles and Access Rights for Preparer and Approver are as follows:

Preparer Approver
  • Prepare e-IR21 and view, edit, or delete drafts prepared by any authorised Preparers within the organisation.
  • Submit e-IR21 and document(s) to Approver for review.
  • View filing and tax clearance status of e-filed Form IR21.
  • View all correspondence/notices sent by IRAS.
  • Prepare e-IR21 and view, edit, or delete drafts prepared by any authorised Preparers or Approver within the organisation. 
  • Remove and re-attach document(s) before submission to IRAS.
  • Review and submit any e-IR21 forms and supporting document(s) pending approval by the specified due date.
  • View filing and tax clearance status of e-filed Form IR21.
  • View all correspondence/notices sent by IRAS.

Getting ready

Before you start filing, please get ready the relevant information required to complete the Form IR21. This includes:

  • Employee's Details
  • Employment Records
  • Income Details

The filing may take you 5-10 minutes to complete. To guide you through the e-Filing process, you can refer to the User Guide (2MB, PDF).

Points to note when e-Filing

Timeout

Please do not leave your filing session idle for more than 20 minutes. Otherwise, the session will expire, and you will be required to log in to the portal again.

"Save draft" facility

If you are not able to complete your filing in one session, you may save the e-IR21 as draft. The draft will be retained in the portal for 21 days. Please note that this draft is not a submission of the e-IR21.

When attaching and submitting documents to IRAS:

  • Before downloading the appendices, to click on "Save Draft" in order to be able to retrieve your filing information subsequently.
  • Uploaded documents will not be saved when you leave the page or save draft. Hence, the documents should be uploaded only when you are ready to submit.
  • If Preparer needs to revise only the Form IR21, Approver should click on "Save Draft". Preparer will then be able to make the necessary revisions.
  • If Preparer needs to upload a revised document, Approver should remove the document and click on "Save Draft". Preparer will then be able to re-attach the document and submit to Approver.

Acknowledgement

If your e-Filing is successful, you will see an Acknowledgement page after you click "Submit".

You may save a PDF copy of your record by selecting “SAVE AS PDF/PRINT” icon located at the top right corner. Alternatively, you may retrieve the acknowledgement page from the 'View Notices' digital service.

Auto-Inclusion Scheme for Employment Income

Please see table below for the corresponding course of actions.

ScenariosChanges to be made to income detailsNo change to income details

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

Select:

- "Yes" to the "Do you need to make any changes to the employee’s employment income submitted" question.

- "PROCEED" after you have confirmed the entries as the information entered would not be modifiable in the subsequent pages.

Select:

- "No" to the "Do you need to make any changes to the employee’s employment income submitted" question.

- "PROCEED" as you do not need to report the income details again.

Income details for the year prior to the year of cessation has not been transmitted

Please report the income details.

Types of e-IR21

Please select the appropriate type of e-IR21 and complete it according to the guidelines below.

OriginalAmendedAdditional (Post-cessation benefits provided after year of cessation)
  • You are e-Filing tax clearance for your employee for the first time. 
  • Complete the fields where applicable.
  • You wish to make changes to an Original/Amended Form IR21 filed previously, including reporting additional employment income which is taxable in the employment cessation year/year prior to the employment cessation year.
  • Report the full set of income details and the revised amount of withheld monies, as the Amended Form IR21 would supersede all Original/Amended Forms IR21 filed previously.


    Note:
  • If you are only making changes to the "Amount of Monies Withheld for Tax Clearance", please inform IRAS via email. You do not need to file an Amended Form IR21.
  • You wish to report additional employment income that is taxed in the year of payment, where the payment is made after the employment cessation year (e.g. non-contractual bonus).
  • Report only the additional income payable and additional withheld monies.
  • Do not report the other income details which have been previously reported. Otherwise, the income will be doubly assessed.
  • You are required to withhold the additional income from your employee, pending IRAS' processing of the Additional Form IR21.


    Notes:
  • Please verify the information that has been entered before submission.
  • If you need to make changes to an Additional Form (Post-cessation benefits provided after year of cessation) e-Filed previously, please do so by filing the form again.

Common mistakes made in e-filing

It is important that you provide complete and accurate information when filing the Form IR21. Tax clearance processing time may take longer if the information in the Form IR21 is incomplete or when IRAS needs clarification on the submitted information.

No.MistakesWhat you need to do instead
 Declaring Employment Income 
1My employee worked from 1 Oct 2024 to 31 Jan 2025. His monthly income was $5,000. I reported the total amount of $20,000 under the column "Year of Cessation".
You should report your employee's income separately for each calendar year. Please report the income as follows:
a) Year of Cessation (1 Jan 2025 to 31 Jan 2025) - Income $5,000
b) Year Prior to Year of Cessation (1 Oct 2024 to 31 Dec 2024) - Income $15,000.
 Withholding monies for Tax Clearance 
2My employee has tendered his resignation on payday and I have paid him his last month's salary. I did not know that I have to withhold monies from him for tax clearance. So, I have declared zero for "Amount of Monies Withheld for Tax Clearance" in the Form IR21.

You are required to withhold all monies due to the employee from the day he notified you of his intention to cease employment (i.e. the day you received his resignation letter).

As the obligation to withhold monies from the employee was not fulfilled, you may be held liable for the tax payable by the employee.


 Employee's Income Tax Borne by Employer  
3Since I have withheld my employee's remuneration for tax clearance, I will indicate "Income Tax Borne by Employer" in the Form IR21.

Paying tax from the withheld remuneration is not considered tax borne by employer. Thus, do not indicate "Income Tax Borne by Employer" in the Form IR21.

Tax is considered to be borne by employer if the employer is bearing the tax liability of the employee. The amount of tax liability will then form a taxable component in the hands of the employee. You need to indicate "Income Tax Borne by Employer" for such cases.


 Unexercised Stock Options 
4My employee has not exercised his share options when he ceased employment in Singapore. As such, there are no share option gains to be reported in the Form IR21.

Under the "deemed exercise" rule, your employee is deemed to have derived gains from his unexercised share options or unvested share awards at the point of tax clearance. You will need to report the deemed gains from the unexercised share options or unvested share awards in the Form IR21 - Appendix 2.

You can download a copy of  Appendix 2 (XLSX, 40KB), complete and attach it as an attachment when e-Filing the Form IR21.

For more details, refer to What should I do if there are unexercised share options. 

 Making Changes After Filing 
5I discovered some errors after I have filed a Form IR21. The income of my employee should be lower than the amount reported previously. I have to complete another Original Form IR21 to replace the one I have filed earlier.

You should complete an Amended Form IR21 to replace the Original Form IR21. When filing the Amended Form IR21, remember to:
a) Select "Amend previous filing";
b) Report the full set of income details and the revised amount of withheld monies; and
c) Withhold the additional payments (if any) pending IRAS' processing of the Amended Form IR21.

6I am paying a non-contractual bonus to my employee who had ceased employment with my company last year. Since this is an additional payment, I have to complete an Additional Form IR21 and report the total income paid to him in the year.
You should complete an Additional Form IR21 (Post-cessation benefits provided after year of cessation). When filing the Additional Form IR21, remember to:
a) Select "Report income payable or paid to the employee after 2024";
b) Report the amount of non-contractual bonus under Income Details and "Amount of Monies Withheld for Tax Clearance"; and
c) Withhold the additional payment pending IRAS' processing of the Additional Form IR21.

Need additional help to e-File?

You may call our Tax Clearance Helpline for additional help to e-File. Please call 1800-356 8300 (or +65-6356 8300 if you are overseas).

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