Regardless the employee is low-income or high-income, it is every employer's responsibility to submit the IR8A of all employees working in the year to IRAS. IRAS will decide whether the employee is taxable or not.
Unless you have submitted a tax return (IR21) for the foreign employee who resigns, then you DO NOT need to submit IR8A for the foreign employee in the year.
Note: If you happen to submit, IRAS will ask you to submit an amendment as their income has doubled.
Income Tax Processing Singapore: Exclude a low-income employee from the IRAS submission
Can I exclude a low-income employee from the IRAS submission? Should I exclude a foreign worker who already filed an IR21?
Updated over 3 weeks ago