Income tax for PEP holder?

Employer’s tax clearance (IR21) obligation remains the same and should be sought in due course:

1. Notify IRAS at least one month before the employee’s last day.
2. Withhold the employee’s pay once notice is given (either by you or them).
3. Within 30 days, IRAS will advise how much tax is due, and how much money can be paid to the employee.

You’ll need to do this whether or not the Personalised Employment Pass (PEP) holder is leaving Singapore.