Access and original information
The22 April2025 guide uses authorised Business Tax or Tax Agent Login, Business Client, then Employers, File Form IR21. Agents enter client tax reference. Prepare employee start/cessation dates and documents; own computations may substitute for Appendices1–3 where appropriate. Confirm initial information carefully because subsequent pages cannot modify it. Where prior-year income was transmitted through AIS, select whether it needs changes before proceeding.
Employee, dependants and employment
Complete mandatory employee particulars when displayed. Cancel Filing discards, Clear All resets the page and Save Draft stores only21 days; draft is not a filing. Optional spouse/children details may support relief, Add Child and Update; Back/X discard changes and omissions can affect claims. Other eligible reliefs go through myTax Mail/Contact Us. Arrival/departure dates may be blank if unavailable; the last-salary period relates to the employee’s final salary payment.
Income and appendices
Report Singapore-dollar income separately for cessation and prior year where shown. Expand Others for commissions, allowances and appendices. Employer-bearing-tax must be No if merely deducting employee salary or withholding salary for clearance. Appendix1 covers benefits in kind,2 ESOP/ESOW gains,3 unexercised options/unvested awards gained on/after1 January2003 with approved tracking option. Complete deductions and ensure matching appendix fields/documents.
Review and file restrictions
Check consolidated details and Edit corrections; explain nil income if prompted. The rendered attachment screen allows XLSX, PDF, PNG or JPG,10MB per file, one file per document type, English filenames no longer than50 characters. The system may remove/modify files after content scanning. Remove wrong files with the bin and reattach. Preparers send only to approver; if they must revise a handed-off form and attachment, approver removes files before Save Draft.
Approval and evidence
Preparer handoff confirmation may be saved/printed and links to records or another employee. It is not submission to IRAS; approver must review and submit by the given due date or deletion follows. Approver retrieves consolidated draft, opens documents, checks Employer Declaration and enters contact name/phone/email before Submit. Final acknowledgement has a number, is retrievable via View Notices and links to clearance status or new/amended/extra-income filing.
Amendment and post-cessation benefits
Amend previous filing supersedes all earlier IR21s for the employee. A separate option reports income payable/paid after the cessation year. In PCB details Yes reports new benefits and No changes earlier PCB; fill income, deductions and new monies withheld excluding the original IR21 amount. If changing only withholding, notify through myTax Mail/Contact Us rather than treating it as new benefits. Review PCB statements for completeness.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗