Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for tax clearance purpose. This applies to all work pass holders including Personalised Employment Pass (PEP) holders.
On this page:

Refer to our step-by-step guide or select the relevant links listed in the table below to find out more about tax clearance.

Filing Tax ClearanceAfter Filing Tax ClearanceAfter Getting Clearance Directive

Tax Clearance for Employees

Check if tax clearance is required for non-Singapore Citizen employees (XLS, 104KB)

Filing Tax Clearance (Form IR21)

Filing Late or Not Filing

Checking Status of Tax Clearance

Processing Time for Tax Clearance

Changing Filing Details/Withdrawing Form IR21

Clearance Directives

When to Pay Clearance Tax

Late Payment or Non-Payment of Taxes

Tax Refunds