为什么income tax是公司代缴呢？不是应该是IRAS直接联系本人么？
如果暂时不工作就是这样的，公司代缴
最后一个月薪水会被公司扣住？急！！
如果你是PR，不存在扣一个月薪水做 Income Tax的说法新加坡的公司喜欢跟着合同走，你辞职的话，如果没有完成 Notice period，被扣薪水也是正常，你跟公司的老板商量一下。如果老板好的话，不会刁难你。
SPR leaves Singapore for any period exceeding 3mths must seek tax clearance.
When to seek tax clearance
You must seek tax clearance at least one month before the non-citizen employee:
ceases to work for you in Singapore; or
leaves Singapore for any period exceeding three months; or
is posted to an overseas location of the same employer.
You may be liable to a fine not exceeding $1,000 if you do not do so. If you give less than 1 month's notice, state the reason in the Form IR21 (375KB)
You must seek tax clearance at least one month before the non-citizen employee:
ceases to work for you in Singapore; or
leaves Singapore for any period exceeding three months; or
is posted to an overseas location of the same employer.
You may be liable to a fine not exceeding $1,000 if you do not do so. If you give less than 1 month's notice, state the reason in the Form IR21 (375KB)
PR不存在扣薪水作Income Tax。只有EP的才会。PR缴税是直接联系IRAS。
所以你的一个月薪水没有必要被公司扣留。
跟HR沟通一下吧，可能是HR对此政策不清楚。
You may be liable to a fine not exceeding $1,000 if you do not do so.
为什么income tax是公司代缴呢？不是应该是IRAS直接联系本人么？
Responsibilities as employer Getting tax clearance for foreign & SPR employees
http://www.iras.gov.sg/irasHome/page03.aspx?id=544
When your non-citizen employee ceases employment with you in Singapore or plans to leave Singapore for more than three months, you need to be sure that he has paid all his taxes. The process of ensuring this is tax clearance.
When to seek tax clearance
You must seek tax clearance at least one month before the non-citizen employee:
ceases to work for you in Singapore; or
leaves Singapore for any period exceeding three months; or
is posted to an overseas location of the same employer.
You may be liable to a fine not exceeding $1,000 if you do not do so. If you give less than 1 month's notice, state the reason in the Form IR21 (375KB)
When is tax clearance not required
Tax Clearance is not required for:
Singapore citizens
Singapore Permanent Residents (SPR) who are merely changing jobs in Singapore and are not leaving Singapore permanently after they cease employment.
You may obtain a Letter of Undertaking (375KB) from the SPR employee to confirm that he is not leaving Singapore permanently.
Non-Singapore citizens who worked in Singapore not exceeding 60 days in a calendar year (Scenario 1). This does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.
Non-Singapore citizens who worked in Singapore for at least 183 days within a calendar year (Scenario 2) or a continuous period straddling two years (Scenario 3), and earned less than $20,000 annually. This two-year* administrative concession is applicable for foreign employees who enter Singapore from 01 Jan 2007 only.
Non-Singapore citizens who worked in Singapore for three continuous years or more and earned less than $20,000 annually (Scenario 4).
Non-Singapore citizens who are transferred to another company in Singapore due to restructure, merger or takeover.
Non-Singapore citizens who are away from Singapore for training or business purposes (exclude overseas posting) for three to six months.
When your non-citizen employee ceases employment with you in Singapore or plans to leave Singapore for more than three months, you need to be sure that he has paid all his taxes. The process of ensuring this is tax clearance.
When to seek tax clearance
You must seek tax clearance at least one month before the non-citizen employee:
ceases to work for you in Singapore; or
leaves Singapore for any period exceeding three months; or
is posted to an overseas location of the same employer.
You may be liable to a fine not exceeding $1,000 if you do not do so. If you give less than 1 month's notice, state the reason in the Form IR21 (375KB)
When is tax clearance not required
Tax Clearance is not required for:
Singapore citizens
Singapore Permanent Residents (SPR) who are merely changing jobs in Singapore and are not leaving Singapore permanently after they cease employment.
You may obtain a Letter of Undertaking (375KB) from the SPR employee to confirm that he is not leaving Singapore permanently.
Non-Singapore citizens who worked in Singapore not exceeding 60 days in a calendar year (Scenario 1). This does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.
Non-Singapore citizens who worked in Singapore for at least 183 days within a calendar year (Scenario 2) or a continuous period straddling two years (Scenario 3), and earned less than $20,000 annually. This two-year* administrative concession is applicable for foreign employees who enter Singapore from 01 Jan 2007 only.
Non-Singapore citizens who worked in Singapore for three continuous years or more and earned less than $20,000 annually (Scenario 4).
Non-Singapore citizens who are transferred to another company in Singapore due to restructure, merger or takeover.
Non-Singapore citizens who are away from Singapore for training or business purposes (exclude overseas posting) for three to six months.
PR都是自己交税的，公司只有对EP/SP/WP交税的义务。直接给老板写个email，写经研究（www.iras.gov.sg），公司无需无权为PR交税。若扣薪水，将直接上报MOM。
什么也不用研究，写一下，他就怕了。真扣了，那么立刻打电话给国家人力部举报黑心老板就行了。
PR离开3个月,公司就要扣住的,IARS规定的,不要误导,到时被罚款
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