Personalised Employment Pass (PEP) holders who have their passes issued on or before 31 Dec 2024 must submit an annual salary notification for their salaries earned in 2025, regardless of their current employment status. They need to do so by Jan 2026.
If you are planning to cancel your PEP but have yet to do so, you are still required to submit your annual notification.
If you have already cancelled your PEP, you do not need to submit your annual notification.