Check exemptions carefully
Citizens do not require clearance. PRs not leaving permanently can provide the specified undertaking, although overseas-posting cases have separate conditions. Certain short-service or low-income scenarios also qualify, subject to prior-employment restrictions. Temporary postings of up to six months have combined conditions concerning return to the same employer, pass continuity where applicable, remuneration and incidental overseas duties.
Withholding, additional income and deadlines
Withhold from awareness, not only a month before the last day. Additional income after an original IR21 requires additional or amended clearance before release and must not be duplicated in next-year AIS or IR8A. Explain inability to give one month’s notice in IR21; late or missing filing without valid reasons may attract a fine up to S$5,000.
Do not pre-accumulate salary deductions
IRAS states that an employer cannot deduct portions of a foreign employee’s normal monthly salary merely to accumulate clearance funds under the Employment Act. The clearance withholding rule is triggered by the impending cessation or departure. The detailed source includes transfers, students, garden leave and retrenchment scenarios.
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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