Notice and withheld money
Check whether clearance is required before preparing IR21. Where applicable, notify IRAS at least one month before cessation and withhold all money due from the notification of resignation, termination or overseas posting. The notes describe a ten-day filing grace period, but it is not a substitute for the one-month notice requirement. The cessation date is the official last service day, not work-pass cancellation or the date after deducting leave. If notice or withholding is insufficient, state the requested reasons.
Reporting and correction
Report income in Singapore dollars by calendar year and analyse termination components separately. An amended IR21 replaces earlier filings, while an additional form reports extra income; withholding-only changes follow the specified message route. Unexercised options and unvested awards may require deemed gains unless an approved tracking arrangement applies, with the appropriate appendix and undertaking. No-clearance cases still retain relevant annual income reporting obligations. Use the clearance directive to determine payment or release rather than assuming filing itself authorises payment to the employee.
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 PDF ↗