When a non-Singapore citizen employee ceases employment in Singapore, goes on an overseas posting, or plans to leave Singapore for more than three months, you are required to seek tax clearance for them.
As an employer, you need to file the IR21. You can generate Form IR21 in Access EasyPay. However, you cannot submit IR21 directly from the software to IRAS. The IR21 report is for your own reference.
You need to create the Global Setup & Employer Setup first before you process IR21 for the year. Please follow the steps below to do this.
Create Global and Employer Setup
Go to the Income Tax module and click Setup.
Click Global Setup, then click New.
Enter the Global ID for the form, e.g., IR21_2026, and update the information as needed, and click Save.
Click Setup and click Employer Setup.
Click New to create the same ID IR21_2026 and click Save.
Enter Employee's Cessation Date
Go to the Core module, click Employment Detail, and update the employee's Cessation Date.
Go to the Payroll module and process payroll for the month (the month the employee was terminated)
Process IR21
Go to the Income Tax module and set the year as the current year, e.g., 2026
Click Modules, and select IR21, then click Process IR21.
Click Process Income Tax, and move the relevant employee over.
Click Confirm.
Generate IR21 Form
In the Income Tax module, go to Report. then select Tax Report.
Select the report type as IR21.
Click Preview.