An employer is required to complete and submit a tax clearance form (Form IR21) to IRAS at least one month before its non-Singapore citizen employee ceases or about to cease employment in Singapore or is leaving Singapore for any period exceeding 3 months.
The employer is required to withhold all monies due to the employee upon the notification of his cessation or departure. If the employer fails to do so without valid reasons, he may be held liable for the tax owed by the employee.
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