Read all the conditions together
Examples cover employment of 60 days or less; at least 183 days within one year with income below S$21,000; qualifying continuous employment across two years totalling at least 183 days with income below S$21,000 in each year; and continuous employment across three years with that annual income condition. The two-year concession excludes directors, public entertainers and specified professionals.
Check previous employment
These scenarios also require no previous Singapore employer in the cessation year or the preceding year. If earlier employment is uncertain, IRAS advises e-filing IR21; the service provides an immediate notification where clearance is not required. Do not treat duration or income alone as a blanket exemption.
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.
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