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 ↗