Raffles Consulting Services
Plan tax clearance, Employment Pass cancellation, family passes, legal stay, final salary and records before leaving Singapore.
Tell the employer about the final working and departure dates early. The employer generally needs to start Singapore tax clearance at least one month before employment ends or the employee leaves for more than three months. The Employment Pass can be scheduled for cancellation up to 14 days in advance, and cancelling it also cancels the related family passes.
The family should plan the last working day, pass cancellation date and flight date together. Cancelling too early ends the right to work and can create a gap in legal stay. Cancelling too late can leave the employer outside the required timing.
Give the employer the departure facts
Provide the last working day, last day of notice, intended departure date, overseas posting details if any, current address, personal email and a list of family passes tied to the main Employment Pass. Flag bonuses, commissions, share awards, benefits and reimbursements that may be paid after the final salary.
The employer and employee should agree who handles each official task. For an ordinary employer-sponsored Employment Pass, cancellation is done by the employer or employment agent. Family members should not assume they can keep their Dependant’s Pass or MOM-issued Long-Term Visit Pass after the main pass ends.
Start tax clearance at least one month ahead
IRAS states that when a non-Singapore citizen employee ceases Singapore employment, goes on an overseas posting or plans to leave Singapore for more than three months, the employer generally must notify IRAS at least one month in advance and withhold monies due from the time it knows about the departure. The current tax clearance guidance sets out exceptions and scenarios where Form IR21 is not required.
The employer should test the facts against those exceptions rather than asking the employee to decide. Where clearance is required, payroll may hold salary, bonus, leave pay and other amounts until IRAS issues a directive. The employee should keep access to myTax Portal or arrange the appropriate foreign-user access and leave a reliable contact method.
Choose the pass cancellation date carefully
The MOM Employment Pass cancellation page says cancellation is required within one week after the last day of notice, and a request can be submitted up to 14 days before the intended cancellation date. If the holder has already left permanently, the employer must generally cancel within one week from departure unless the pass has expired.
Once the Employment Pass is cancelled, the holder cannot work. The related family passes are also cancelled and cannot simply be reinstated. Check any Letter of Consent, separate work pass or school arrangement held by a spouse or child because a related status may end or need its own action.
Keep every family member in legal stay
For a holder still in Singapore, MOM allows the employer to request a Short-Term Visit Pass when cancelling the Employment Pass. The current page states that this can grant legal stay for up to 90 days. The exact period is shown in the issued document. Each family member should have the emailed pass and a valid passport available for departure.
A separately managed MOM-issued Long-Term Visit Pass may have its own cancellation route. The MOM LTVP page says it can be scheduled up to 14 days ahead, is cancelled automatically when the related main work pass is cancelled, and may allow a Short-Term Visit Pass of up to 30 days when cancelled separately. Use the document actually issued to the person, not a family spreadsheet, to confirm the final date.
A practical departure sequence
| Timing | Employer action | Family action |
|---|---|---|
| Six to eight weeks before | Confirm cessation, payments and likely tax-clearance duty | Fix school, lease, shipment and flight dates |
| At least one month before | File Form IR21 where required and withhold monies | Keep tax, payroll and contact records available |
| Up to 14 days before cancellation | Submit advance pass cancellation if appropriate | Check every family member’s legal stay after cancellation |
| Final working day | Close access, settle employment issues and confirm final records | Return employer property and save personal copies |
| Departure | Confirm cancellation completion | Carry passports and any Short-Term Visit Pass email |
Close practical matters without mixing them with pass rules
Schools, landlords, banks, insurers, utilities, telecommunications providers and healthcare providers have their own notice periods. Ending a lease or closing an account does not cancel a work pass. Pass cancellation does not end a tenancy, school contract or insurance policy. Keep separate checklists with the contractual notice and refund arrangements for each provider.
Retain employment contracts, payslips, tax-clearance correspondence, tax bills, pass cancellation notices, Short-Term Visit Pass emails, school records and tenancy documents. Keep Singapore contact details current until tax refunds, deposits and final bills have been settled.
An example with different dates
Suppose an Employment Pass holder’s last working day is 30 September and the family flies on 8 October. The employer begins the tax-clearance review by the end of August and withholds the required monies. It schedules pass cancellation for 30 September and requests the appropriate Short-Term Visit Passes so the family remains lawfully in Singapore until 8 October.
The employee stops working once the Employment Pass is cancelled. The spouse checks that a separate work pass, if any, is dealt with correctly. The family keeps the emailed visit passes for departure and leaves bank access open until the tax and tenancy accounts are complete.
Families still choosing their status can compare the Dependant’s Pass and Long-Term Visit Pass. Those preparing an earlier move can use the 120-day family relocation plan. The Singapore Immigration and Relocation hub covers the wider journey. A well-timed departure leaves no gap between work, tax clearance, family status and the flight home.