Singapore Work Pass Cancellation & Repatriation Guide 2026

Complete guide to Singapore work pass cancellation & repatriation rules. MOM 1-week cancellation deadline, Short-Term Visit Pass (STVP), & security bond discharge.

Overview & Statutory Background

Employers in Singapore are legally required by the Ministry of Manpower (MOM) to formally cancel work passes (EP, S Pass, Work Permit) within 1 week of an employee's last day of employment or departure. Employers bear full legal responsibility for worker repatriation, settling outstanding salaries, purchasing flight tickets home, and discharging the S$5,000 security bond.

Key Pass Highlights & Statutory Criteria

Cancellation Deadline

Within 1 Week

Verified

STVP Grace Period

30 Days (EP) / 14 Days (WP)

Verified

Employer Responsibility

Return Flight Ticket

Verified

Tax Clearance (Form IR21)

Mandatory 1 Month Prior

Verified

Evaluation Criteria & Points Breakdown

1. Mandatory 1-Week Cancellation Rule

7 Days Max

Work pass must be cancelled online via EP eService or WP Online within 7 days of employment termination.

2. Tax Clearance (Form IR21) & Salary Withholding

IRAS IR21

Employer must file Form IR21 with IRAS at least 1 month prior to departure and withhold all payments until tax clearance is granted.

3. Mandatory Repatriation Flight Ticket

Employer Cost

Employer is legally required to pay for the foreign worker's airfare and transport back to their home country.

4. Security Bond Discharge

S$5,000 Discharge

The S$5,000 security bond is discharged by MOM 1 to 2 weeks after the worker successfully departs Singapore.

Mandatory Eligibility Requirements

Must file Form IR21 with IRAS at least 1 month before non-citizen employee leaves employment.

Must cancel pass on MOM portal within 7 days of cessation of employment.

Must purchase return flight ticket and provide reasonable notice before repatriation.

REHABILITATION & CESSATION UPDATE: Performing Artiste Work Permit scheme ceased new applications as of June 1, 2026; existing pass holders finish naturally until pass cancellation.

Step-by-Step Application & Issuance Process

File IRAS Form IR21 Tax Clearance

File Form IR21 with IRAS 1 month prior and withhold final salary.

Cancel Pass on MOM EP eService / WP Online

Cancel pass online; system issues Short-Term Visit Pass (STVP) for worker.

Book Flight & Settle Outstanding Pay

Employer purchases return flight ticket and releases remaining salary.

Departure & Security Bond Discharge

Worker departs Singapore; MOM automatically discharges S$5,000 security bond.

Required Document Checklist

•MOM Work Pass Card / IPA Copy

•IRAS Form IR21 Tax Clearance Directive Letter

•Confirmed Return Air Ticket Receipt (at employer expense)

•Signed Salary Settlement Acknowledgement Receipt

Frequently Asked Questions (FAQ)

Under MOM rules, employers must cancel an Employment Pass, S Pass, or Work Permit within 1 week (7 calendar days) of the worker's last day of employment.

Yes. Under the Employment of Foreign Manpower Act (EFMA), the employer is legally required to pay for the worker's repatriation airfare and travel arrangements back to their home country.

Upon EP cancellation, MOM issues an electronic Short-Term Visit Pass (STVP) valid for 30 days to allow the pass holder to settle personal affairs before leaving Singapore.

MOM automatically discharges the S$5,000 security bond approximately 1 to 2 weeks after ICA confirms the worker's physical departure from Singapore.

Employers must file IRAS Form IR21 at least 1 month prior to employment termination and withhold all salary due until IRAS issues a Clearance Directive.

MOM officially ceased new applications for the Performing Artiste Work Permit scheme on June 1, 2026. Existing pass holders can continue working until pass expiry or cancellation.