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IR21 vs pass cancel vs STVP: leaving sequence
Companion to tax clearance — week-shaped IR21 filing / final-pay freeze vs MOM EP cancel + STVP stay window, garden-leave clocks, and why immigration days do not unfreeze IRAS withholding.
Leaving threads mix IRAS cashflow with MOM stay rights. Parent clearance map: tax clearance when leaving. Final-pay / RSU freeze detail: IR21 final pay & RSU withholding. Stay after cancel: between jobs / STVP. This companion is the sequence.
Two calendars that refuse to merge
| Calendar | Owner | What it controls |
|---|---|---|
| IR21 | Employer → IRAS | Withhold final pay / leave / bonuses from the date HR knows you are leaving; release only after IRAS direction |
| Pass cancel → STVP | Employer → MOM | When you may stay (often ask for up to 90 days; silence gets the short default) — not work rights |
An STVP day does not unfreeze withheld salary. IRAS clearance does not extend your immigration stay.
Week-shaped orientation
| Phase | IR21 posture | Pass posture |
|---|---|---|
| Written resign / known leave date | HR should plan IR21; withholding often starts now | EP still live while employed (including many garden-leave setups) |
| ≥ 1 month before cessation | IRAS expects IR21 filing (or reasons if impossible) | Align last day with family / lease / school exits |
| Garden leave start | Clearance often expected at garden-leave start when applicable | Still employed for pass purposes until cancel |
| Employment end / cancel | Withholding continues until IRAS releases | Ask HR in writing for longest STVP; DP/LTVP knock-ons — STVP myths |
| After cancel | Chase IRAS direction + release; keep Singpass/myTaxPortal access | No work on STVP; fly before the stamp dies |
Cash + share-plan checklist (in writing to HR)
- Cessation date for IR21 and which pay components will freeze
- Tracking arrangement vs deemed exercise on unvested awards
- Expected IRAS release timing vs your flight
- STVP length requested on cancel
- Whether IR21 covers ONE Pass / PEP cohorts the same way your HR assumes — verify live IRAS text
Budget runway on leaving costs; ops checklist on leaving playbook. Annual stay/exit planning: stay/exit review calendar.
Decision rule
File IR21 early → freeze is expected → STVP is stay-only → release is a separate IRAS event. Never book non-changeable flights that assume same-week clearance and a long STVP without written HR confirmation of both.
Job-change withhold depth (same-city hop): EP job-change IR21 withhold.
Sources & citations
Admin and policy details change. Prefer the official page when making decisions; we cite primary sources for Singapore government and statutory guidance.
Related places & services
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