Employer form and preparation
This six-page January 2026 file contains the two-page IR 21, accommodation/other benefits pages and Appendices 2–3. The employer prepares employee particulars and calendar-year income for cessation/departure year and the preceding year. It estimates ten minutes for the main form; explanatory notes remain necessary to determine tax-clearance obligations.
Sections A–C: type and particulars
Choose original, additional to an earlier dated IR 21, or amended superseding it. Enter employer tax reference, name and complete Singapore address. Record employee name as NRIC/FIN, FIN/NRIC or applicable Malaysian IC, mailing address, birth date, sex, citizenship, marital status, phone and email; ask the employee to update IRAS contact details.
Section D: all employment and withholding fields
Record arrival if known, commencement, cessation/overseas-posting, departure if known, notice date and designation. If notice to IRAS is under one month, select absconded/no notice, immediate resignation/short notice, resignation while overseas/home leave, or explain other circumstances. State monies withheld and whether all available monies were retained. For no/zero, explain resignation after payday, already-bank-paid salary, failure to return from leave, employee debt or another reason. Provide last salary date, amount, covered period, receiving bank and known new employer name/phone.
Section E: dependants
For spouse record name, birth date, ID, marriage date, citizenship and whether annual income exceeds S$8,000. The footnote says the threshold increased from S$4,000 from YA 2025. Children are in birth order, with names, sex, birth dates and school for those over sixteen; attach extra rows if needed. The field does not alone establish relief eligibility.
Section F: both years of income
Separately enter gross salary/fees/leave pay/wages/overtime, contractual and non-contractual bonuses with payment date, and director fees with AGM/EGM approval date. Other income has ten lines: commission; allowances; gratuity/ex-gratia; notice pay; loss-of-office compensation with reason/service length/calculation/monthly salary; non-CPF retirement benefits with fund/payment date; overseas pension/provident contributions; excess/voluntary employer CPF; ESOP/ESOW gains using Appendix 2; and benefits-in-kind using Appendix 1. Sum these ten lines and then total items 1–4.
Tax borne, deductions and declaration
For each year indicate no, fully or partly employer-borne tax; partial arrangements give income on which tax is borne and employee’s fixed tax amount. Deductions identify compulsory CPF/designated pension fund and fund name, salary-deducted donations including Mendaki/Community Chest/SINDA/CDAC/ECF, Mosque Building Fund and life premiums. Section G certifies true, complete information across form/appendices/attachments, with authorised name, designation, signature/date and contact name/phone/email.
Appendix 1: two residences and valuation
For each residence give address, occupied period/days, prorated annual value if applicable and partially/fully furnished status. Furnishing is 40%/50% of AV respectively. From 1 January 2019, employer-rented accommodation uses actual rent including furnishings; otherwise report AV. Subtract employee rent: residence value is AV plus furnishing less employee payment, or actual employer rent less payment. Sum both residence values. Utilities/phone/pager/suitcase/golf accessories/camera/electronic gadgets use actual amounts; driver cost is annual wages × private/total mileage; servant/gardener/compound upkeep uses actual amount. Sum those housekeeping costs.
Appendix 1: hotel and all ten other benefits
Hotel/serviced apartment within a hotel is actual cost less employee contribution. Other items are home-leave passage/incidental benefits; employer-paid interest or concessional loans to an employee with substantial shareholding/control/influence; insurance premiums; subsidised holidays/airfare; education/tutor; club entrance/transfer/subscription; discounted asset gains; full vehicle gift; car benefit; and other non-cash awards. Add residence total, housekeeping, hotel and ten-item total to main-form 4(j), with authorised declaration/contact fields.
Appendix 2: actual or deemed equity gains
Give employee identity/year, granting-company registration/name, ESOP or ESOW, actual or deemed exercise, grant date, relevant exercise date, exercise/share price, market value, number of shares and gain = (market value − price) × shares. Actual exercise uses restriction-lifting date if a moratorium applies; otherwise ESOP exercise or ESOW vesting date. Total gross gains goes to main-form 4(i). Complete the EEBR/declaration particulars and consult the explanatory notes rather than infer full scheme eligibility from the table.
Appendix 3: approved tracking option
Only complete when employer tracking approval has been granted. Record unexercised/restricted options or unvested/restricted shares at cessation/departure: granting company number/name, plan type, grant date, grant market value, deemed-exercise market value/deemed share price, exercise/share price, quantity and expiry/vesting/restriction-lifting date. The form estimates two minutes, includes EEBR and remarks, and repeats authorised signatory/contact declaration. This is tracking disclosure, not an automatic approval of tracking.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗