This page provides information on individual income tax filing to help your employees better understand their tax filing obligations.
On this page:
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 your employees require confirmation from IRAS on their filing obligations, they can check their filing requirements using the Filing Checker.