Tax Clearance for Foreign & SPR Employees (IR21)
Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for tax clearance purpose.
This applies to all work pass holders including Personalised Employment Pass (PEP) holders.
You may wish to visit IRAS online for detailed information and current updates.