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I have to withhold some of my pass holder's salary while IRAS makes an income tax assessment. Can I remit any excess released to the pass holder after they have returned home?

No. You are required to pay all outstanding monies due to the Work Permit or S Pass holder before they return to their home country. The excess released by IRAS should be returned to the worker before repatriation.

To avoid unnecessary delays, we encourage you to send in your income tax assessment for your foreign workers early.