Tax Clearance for Employers

Tax Clearance for Employers 雇主清税表

1. Overview on Tax Clearance 清税概述

What is Tax Clearance? 什么是清税?

Tax Clearance is a process of ensuring that your non-Singapore Citizen employee pays all his taxes when he ceases employment with you in Singapore, or plans to leave Singapore for more than three months. 税务清关是一个确保你的非新加坡公民雇员在终止在新加坡的工作或计划离开新加坡超过三个月时缴纳所有税款的过程。

Tax Clearance obligations apply to all work pass holders including Personalised Employment Pass. 所有工作证持有人均须履行清税义务,包括个人就业准证。

What you need to do as an employer? 作为雇主,你需要做什么?

1. Notify IRAS by filing of Form IR21 at least one month before your non Singapore Citizen employee ceases employment with you in Singapore, or goes for overseas posting, or leaves Singapore for more than 3 months; and 在你的非新加坡公民雇员终止与你在新加坡的雇佣关系,或前往海外任职,或离开新加坡超过3个月前最少一个月,向税务局提交IR21表格,通知税务局;和

2. Withhold all monies due to your employee from the day the employee notifies you of his intention to cease employment/leave Singapore or you notify him of the termination of employment or posting to an overseas location. Monies withheld may not be just the last month’s salary. 从雇员通知你他打算终止受雇/离开新加坡,或你通知他终止受雇或派驻海外地点之日起,保留应付给雇员的所有款项。扣留的钱可能不仅仅是上个月的工资。

When do you need to seek Tax Clearance? 你什么时候需要办理税务清关?

You are required to complete Form IR21 and submit it to IRAS at least one month before your non Singapore Citizen employee ceases employment with you in Singapore or plans to leave Singapore for more than three months. There are, however, exceptions where Tax Clearance is not required. 在你的非新加坡公民雇员终止与你在新加坡的雇佣关系或计划离开新加坡超过三个月之前,你必须填写IR21表格并提交给IRAS。然而,也有一些不需要清税的例外情况。

How much do you need to withhold from the employee? 你需要向雇员扣多少钱?

You are also required to withhold any monies (including overtime pay, leave pay, all allowances and reimbursements, gratuities and lump sum payments, etc.) due to your employee from the day he notifies you of his intention to cease employment or when you notify him of the termination of employment or posting to an overseas location. 你还必须从雇员通知你打算停止工作之日起,或当你通知他终止工作或派往海外工作地点之日起,扣留任何应付给他的款项(包括加班费、假期工资、所有津贴和报销、酬金和一次性付款等)。

2. How to e-File Form IR21 如何以电子方式提交IR21表格

You are encouraged to e-File the Form IR21 via myTax Portal for faster tax clearance. 鼓励您通过myTax门户以电子方式提交IR21表格,以便更快地清税。

To get started, your CorpPass Admin will need to authorise you as a Preparer or an Approver for e-Tax Clearance via the Singapore Corporate Access (CorpPass). 首先,您的CorpPass管理员需要授权您通过新加坡公司电子通行证(CorpPass)作为电子税务通关的准备人员或批准人员。

Please note that: 请注意:

  • Only the approvers are given full access rights to view, edit and submit a Form IR21 electronically; 只有审批者才可使用电子方式查看、编辑和提交IR21表格;
  • Preparers are only given the access rights to prepare draft Form IR21 for approver’s review and submission. They would not have the access to submit a Form IR21 or view the Form IR21 records created by approvers. 准备人员只被授予准备IR21草案供审批人审阅和提交的访问权限。他们将不能提交IR21表格或查看由批准人创建的IR21表格记录。

3. What you need to do after filing Tax Clearance 报税后你需要做什么

When can I expect the Form IR21 to be processed? 我什么时候可以拿到IR21表格?

Generally, 80% of the e-Filed Form IR21 are processed within 7 working days. For paper filing, 80% are generally processed within 21 days. The processing of tax clearance may take longer if the information given in Form IR21 is incomplete or when IRAS needs to seek clarification on the employment details submitted. 一般而言,80%的电子表格IR21会在7个工作天内处理完毕。对于纸质文件,80%的文件一般在21天内处理完毕。如IR21表格所提供的资料不完整,或税务局需要澄清所提交的就业资料,则清税程序可能需要较长时间。

How do I check the filing and processing status of the Form IR21? 如何查阅IR21表格的存档及处理情况?

You can check both the Form IR21 filing status and the tax clearance processing status online at myTax Portal. 您可以在myTax门户网站上在线查看IR21表格的提交状态和税务清关处理状态。

How do I change Form IR21 filing details? 如何更改IR21表格的资料?

You are required to complete another Form IR21 if there are changes or further remuneration payable to the employee after tax clearance has been sought. Please use an appropriate form type per the description below. Do not release any monies to the employee until tax clearance is given. 如雇员的报税表有任何更改,或在申请清税后再获发薪酬,你必须再填妥另一份IR21表格。请根据下面的描述使用适当的表单类型。在获得税务许可之前,不要向雇员发放任何款项。

4. What you need to do after getting clearance directive 获得许可指令后你需要做什么

Types of Clearance Directive 清除指令的种类

  • If you received a Directive to Pay Tax, you are required to remit the amount payable to IRAS within 10 days from the date of the notice. Please pay promptly to avoid late payment penalty. 如你收到缴税指示,你须在收到通知后10天内将应缴税款汇往税务局。请及时付款,以免迟交罚款。
  • If you received a Notification to Release Monies, please release the monies withheld to your employee. However, if you have filed an amended/additional Form IR21, you should not release the monies to the employee until you have received another Clearance Directive in respect of the amended/additional Form IR21. 如果你收到了一份释放资金的通知,请释放被扣留的资金给你的员工。然而,如果你已提交经修订/附加的IR21表格,在你收到另一份有关经修订/附加的IR21表格的批准指示前,你不应向雇员发放款项。

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