Employee Tax Clearance (IR21)

Taxation
Employee Tax Clearance (IR21)

Package

Employee Tax Clearance (IR21) in Singapore reports an employee’s cessation of employment to the Inland Revenue Authority of Singapore (IRAS).

Our package is designed to help your company with this whole process of Tax Clearance.

S$200

Per year / Per employee

Both “a la carte” and “packaged” pricings are available on demand to better fit with your evolving corporate needs.

Please note that we reserve the right to modify prices and relevant terms without prior notice – if deemed necessary by market conditions.

What is Included in this Package

Services Included:

1-time Employee Tax Clearance (IR21)

Package Suitability

Legal Requirement

In Singapore, the legal requirements for Form IR21 Tax Clearance include submitting the form to IRAS within one month of an employee’s last day, declaring any outstanding tax obligations, and obtaining tax clearance before departure.

Employers must ensure the employee has paid all taxes owed and provide accurate income details for the final tax assessment.

Process of Employer Tax Filing (IR8A)

The process of Form IR21 Tax Clearance in Singapore involves submitting the form electronically via the IRAS website or manually at the tax office within one month of an employee’s last day of employment.

Upon submission, IRAS will review the tax clearance status and issue a tax clearance letter if all tax obligations have been settled.

Penalties for Late Filing

There are penalties for missing the submission of Form IR21 Tax Clearance in Singapore.

Additionally, employers may also face difficulties in future employment pass applications if tax clearance is not completed.

Commonly Asked Questions

Regulation:

What is the IR21 form, and when must it be filed?

The IR21 form is a tax clearance form that employers must file with IRAS when a foreign employee:

Ceases employment in Singapore,

Goes on an overseas posting, or

Plans to leave Singapore for more than three months.

It must be submitted at least one month before the employee’s departure or cessation of employment.

Are there exceptions to filing the IR21 form?

Yes, employers are exempt from filing the IR21 form if the employee:

Is a Singapore Permanent Resident (SPR) who is not leaving Singapore permanently,

Earned only SGD 22,000 or less in the year,

Worked in Singapore for fewer than 60 days (non-directors, entertainers, or professionals), or

Will remain employed under the same employer after leaving Singapore.

What happens if the IR21 form is not filed on time?

Late submission may result in penalties, including fines, additional assessments of tax liabilities, or audits. Employers are also required to withhold all remaining payments due to the employee until tax clearance is obtained.

INQUIRY FORM

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TAXATION

(Employee Tax Clearance: IR21)

Please complete the Inquiry Form below to receive tailored assistance for your business operations and corporate needs from BESO.

Our team of experienced advisors will promptly reach out to you.

Thank you for your interest!

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Taxation Services required in Singapore: *

Last date of employment or planned departure date of the employee from Singapore: *

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BESO Corporate Services PTE LTD

hello@beso.sg

60 Paya Lebar Road, #07-54 Paya Lebar Square, Singapore 409051

+65 6303 4429

+65 9248 0866

Taxation