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Taxes · IRAS

IR21 Tax Clearance: Employer Process Directory

Employers generally seek clearance when non-citizen staff cease Singapore employment, are posted abroad or leave for more than three months, subject to detailed exemptions.

Source checked · 11 October 2026

Check Whether Clearance Applies

The source includes foreign employees and Singapore permanent residents and covers all work-pass holders, including PEP holders. Employers are responsible for filing IR21 and withholding monies for clearance where required. The linked checker and employee-clearance page provide the detailed exceptions and scenarios; status alone should not replace that check.

Follow Filing, Processing and Payment Stages

The directory links to filing, late or non-filing, status checks, processing time, amendments or withdrawal, clearance directives, payment, late payment and refunds. Use the relevant stage to identify the next action. The calculator remains a reference attachment; it is separate from an actual IR21 submission or clearance directive.

Official Source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the Official Source ↗
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