The IRAS requires an IR21 form for any non-Singaporean employee who is either leaving an enterprise, or leaving Singapore for more than three months. The IRAS uses further criteria to determine which of these non-nationals need an IR21.

The IR21 notifies the IRAS that an employee is leaving and provides details of the employee's earnings and deductions for the previous two-year period. The IRAS uses this information to determine if the employee has any outstanding tax liability.

The predefined Inland Revenue Form IR21 (Singapore) report helps you to complete the IR21 form (and its appendix). The report includes information about an employee's:

• Organization

• Personal details

• Earnings and benefits in the two years prior to leaving

If you are reporting on multiple assignments in the IR21, the predefined report generates:

• One IR21 report if the assignments are in the same legal entity.

• One IR21 report per legal entity if the assignments belong to more than one legal entity.

See Multiple Assignment Processing and Reporting.

You run this report from the Submit Requests window.

   To run the IR21 Process:

1. Enter Inland Revenue Form IR21 (Singapore) in the Name field.

2. In the Parameters window, enter the basis year for this report. You can select either the current year or any of the previous three years.

3. Enter the legal name of the employee for whom you are running this report.

   You can only select an employee if they have a termination record with an actual termination date that is in the selected basis year.

   See: Ending Employment for more information about terminating an employee.

4. Enter the form type to determine if you are running the selected employee's IR21 for the first time, or re-running it.

   • The status defaults to Original the first time you run this report.

   • The status defaults to Amended if you have run this report previously. You can change this status to Additional.

   The status you choose is shown at the top of report. If the report status is Amended, the user can discard earlier versions of the report. If the report status is Additional, the user needs to retain the earlier version(s) .

5. Choose the Submit button.

   You can rerun this report as often as required. Every time you run this report, the report date is recorded against the Singapore IR21 Processing Dates EIT for this employee.

   See: Person Extra Information Types and Entering Extra Information.