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My company has just terminated a PEP holder’s employment. What’s our tax obligation?

Your company’s tax clearance obligation remains the same:

  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.