What is Form IR21, and when do I need it?

Form IR21 is tax clearance for non-citizen employees. IRAS requires it at least one month before the person stops work or leaves Singapore for more than three months. The employer must hold back all money due until clearance, and late or missing filing can bring a fine of up to $5,000. As of 26 October 2026, "IR21" and "tax clearance" appear zero times on Remote's Singapore page, so ask Remote to walk you through a case.