Singapore Work Pass Cancellation & Repatriation Guide 2026
Complete 2026 guide to cancelling Singapore Employment Pass, S Pass and Work Permit. Covers cancellation deadlines, EP and S Pass STVP rules, Work Permit Special Pass, IR21 tax clearance, repatriation and security-bond discharge.
Key Framework Criteria & Principles
1. EP Cancellation Deadline
Within 1 WeekAn employer must cancel an Employment Pass within 1 week after the last day of notice. The employer may submit an advance cancellation request up to 14 days before the intended cancellation date. If the pass holder has already left Singapore permanently, the employer must generally cancel the EP within 1 week from the departure date unless the pass has already expired.
2. S Pass Cancellation Deadline
Within 1 WeekAn employer must cancel an S Pass within 1 week after the last day of notice. An advance cancellation request can be submitted up to 14 days before the intended cancellation date. If the pass holder has already left Singapore permanently, the S Pass must generally be cancelled within 1 week of departure unless it has already expired.
3. Work Permit Cancellation Deadline
Within 1 WeekA Work Permit must generally be cancelled within 1 week after the last day of notice. If the worker has already left Singapore and will not return to work for the employer, the permit must be cancelled within 1 week from the departure date. From July 20, 2026, Work Permit cancellation is performed through myMOM Portal and the outcome is immediately available.
4. EP STVP After Cancellation
Up to 90 DaysIf an EP holder remains in Singapore after cancellation, the employer can request an electronic STVP upon cancellation or within 1 day after the EP expiration date. The STVP can provide lawful stay for up to 90 days, subject to the approval and conditions stated by MOM.
5. S Pass STVP After Cancellation
Up to 30 DaysIf an S Pass holder remains in Singapore, the employer can request an STVP upon cancellation or within 1 day after the S Pass expiration date. The STVP can provide lawful stay for up to 30 days.
6. Work Permit Special Pass
Special PassA cancelled Work Permit holder who remains in Singapore is issued a Special Pass rather than the same STVP arrangement used for EP and S Pass holders. The Special Pass permits the worker to remain temporarily while arranging departure. The worker cannot work after the Work Permit is cancelled.
7. IR21 Tax Clearance
Generally 1 MonthWhere tax clearance is required, the employer must generally file Form IR21 at least 1 month before the foreign or other non-Singapore-Citizen employee ceases employment, starts an overseas posting or leaves Singapore for more than 3 months. There are specific exceptions, so employers should check IRAS requirements rather than treating IR21 as universally mandatory.
8. Salary Withholding
Withhold Monies DueWhere tax clearance is required, the employer must withhold all monies due to the employee from the date the employer becomes aware of the impending cessation or departure. This can include salary, bonuses, overtime, leave pay, allowances and other payments. The employer should release the withheld amounts only in accordance with the IRAS clearance process.
9. Employer Repatriation Responsibility
Employer ResponsibilityMOM requires employers to handle repatriation of departing foreign employees. For EP and S Pass holders, employers must generally arrange and pay for the required air ticket, check-in baggage and connecting transport to the international port of entry in the worker's home country or the region nearest to the hometown, unless the worker agrees in writing to bear the cost.
10. Work Permit Repatriation Deadline
Departure Within 14 DaysFor a Work Permit holder who is leaving Singapore, the employer must provide a scheduled departure date within 14 days of Work Permit cancellation and arrange the required one-way ticket. The employer must ensure the worker has a valid passport and leaves before the applicable Special Pass expires.
11. Security Bond Discharge
Usually 1 WeekFor non-Malaysian Work Permit holders, MOM will generally discharge the S$5,000 security bond only after the Work Permit has been cancelled, the worker has returned home and the employer has not breached the security-bond conditions. Where all conditions are met, the bond is usually discharged about 1 week after departure. In cases where MOM first needs to verify the departure, the process can take longer.
12. No Security Bond for S Pass
Not RequiredEmployers of S Pass holders do not have to post a security bond. The S$5,000 security bond discussed in this guide applies to non-Malaysian Work Permit holders.
Step-by-Step Procedure
Confirm the Employment End Date
Determine the worker's last day of employment or notice period and identify the correct cancellation deadline for the specific work pass.
Check IR21 Tax Clearance
Determine whether IRAS tax clearance is required. Where required, file Form IR21 at least 1 month before cessation or the relevant departure event and begin withholding monies due to the employee.
Settle Outstanding Employment Matters
Resolve outstanding salary, leave, allowances and other employment matters and retain evidence of settlement.
Arrange Repatriation
Give reasonable notice and arrange the required return travel. EP and S Pass employers should arrange the MOM-required air ticket and connecting transport. Work Permit employers should arrange a one-way ticket with a departure date within 14 days of cancellation.
Cancel the Work Pass
Cancel the EP or S Pass through EP eService on myMOM Portal, or cancel the Work Permit through myMOM Portal. EP and S Pass cancellations are generally required within 1 week after the last day of notice. Work Permit cancellation is generally required within 1 week after the last day of notice or within 1 week of departure if the worker has already left.
Give the Worker the Correct Stay Document
If an EP or S Pass holder remains in Singapore, request the applicable STVP. For a Work Permit holder who remains in Singapore, provide the Special Pass and ensure the worker leaves before it expires.
Complete Departure
Ensure the worker departs Singapore within the permitted period and retains the necessary passport and travel documents for immigration clearance.
Monitor Security Bond Discharge
For a non-Malaysian Work Permit holder, monitor the S$5,000 security bond until MOM discharges it. The bond is generally discharged about 1 week after departure if the permit is cancelled, the worker returned home and all security-bond conditions were satisfied.
Keep Records
Retain the cancellation record, tax-clearance documents, salary-settlement evidence, travel records, security-bond information and any STVP or Special Pass documents in case MOM or IRAS requires evidence later.
Important Statutory Rules & Updates (2026)
- From July 20, 2026, Work Permit cancellation moved from WP Online to myMOM Portal.
- From July 20, 2026, Work Permit cancellation outcomes are immediately available after the cancellation transaction is completed.
- A Special Pass is granted upon successful cancellation of a Work Permit for the purpose of repatriation.
- The Work Permit (Performing Artiste) scheme ceased from June 1, 2026. MOM no longer accepts new applications under that scheme, while businesses may retain existing Work Permit (Performing Artiste) holders until their passes expire or are cancelled.
- The old blanket statement that every cancelled work pass receives a 30-day STVP is incorrect. EP and S Pass have different STVP periods, while Work Permit holders use a Special Pass.
- IRAS continues to require employers to seek tax clearance for applicable non-Singapore-Citizen employees and to withhold monies due while the tax-clearance process is completed.
Pass Specific Rules
Employment Pass
Cancellation Deadline
Within 1 week after the last day of notice
Advance Cancellation
Can be submitted up to 14 days in advance
Cancellation Channel
EP eService on myMOM Portal
Cancellation Outcome
Immediate unless submitted as an advance cancellation
Stvp After Cancellation
Up to 90 days if the holder remains in Singapore
Work After Cancellation
Not permitted
Repatriation
Employer must generally arrange and pay for the required air ticket, baggage and connecting transport to the worker's home-country entry point or nearest applicable region, unless the worker agrees in writing to bear the cost
Tax Clearance
Generally seek IRAS tax clearance at least 1 month before the last day of employment where required
S Pass
Cancellation Deadline
Within 1 week after the last day of notice
Advance Cancellation
Can be submitted up to 14 days in advance
Cancellation Channel
EP eService on myMOM Portal
Cancellation Outcome
Immediate unless submitted as an advance cancellation
Stvp After Cancellation
Up to 30 days if the holder remains in Singapore
Work After Cancellation
Not permitted
Security Bond
Not required
Repatriation
Employer must generally arrange and pay for the required air ticket, baggage and connecting transport under MOM's repatriation rules, unless the worker agrees in writing to bear the cost
Tax Clearance
Generally seek IRAS tax clearance at least 1 month before the last day of employment where required
Work Permit
Cancellation Deadline
Within 1 week after the last day of notice
Already Departed
If the worker has already left and will not return, cancel within 1 week from departure
Cancellation Channel
myMOM Portal from July 20, 2026
Cancellation Outcome
Immediately available after completing the cancellation process
Post Cancellation Document
Special Pass
Special Pass Purpose
Allows the worker to remain temporarily while preparing to leave Singapore
Departure Requirement
Scheduled departure date within 14 days of cancellation
Work After Cancellation
Not permitted
Security Bond
S$5,000 for each non-Malaysian Work Permit holder
Security Bond Discharge
Usually 1 week after departure when all conditions are met
Tax Clearance Rules
- Generally, tax clearance applies when a non-Singapore-Citizen employee ceases employment, goes on an overseas posting or plans to leave Singapore for more than 3 months.
- Where tax clearance is required, Form IR21 should generally be filed at least 1 month before the relevant cessation or departure event.
- The employer must withhold all monies due to the employee from the date it becomes aware of the impending cessation or departure.
- The withholding can cover salary, bonus, overtime pay, leave pay, allowances, gratuities, lump-sum payments and other monies due.
- IRAS states that most Forms IR21 are processed within 21 days, although processing can take longer where information is incomplete or clarification is required.
- Tax clearance is not required in every situation. IRAS provides specific concessions and exceptions, including certain short employments and specific cases involving Singapore Permanent Residents.
- If the employer cannot provide one month's notice, IRAS allows the employer to state the reason in Form IR21. Employers should still file as soon as possible.
- The employer should not assume that work-pass cancellation and IR21 tax clearance are the same process. MOM cancellation and IRAS tax clearance are separate obligations.
Repatriation Rules
- Employers should give the departing worker reasonable notice of repatriation.
- For EP and S Pass holders, MOM requires the employer to buy the required air ticket with check-in luggage and cover connecting transport costs to the international port of entry in the worker's home country or the region nearest to the worker's hometown, unless the worker agrees in writing to bear the cost.
- For Work Permit holders, the employer must ensure the worker has a valid passport and arrange a one-way travel ticket with a departure date within 14 days from the Work Permit cancellation.
- For Work Permit workers, employers must discuss transit arrangements and the allowance needed during transit with the worker and agree to those arrangements in writing before buying the ticket.
- The employer must ensure the worker leaves Singapore before the relevant STVP or Special Pass expires.
- The employer remains responsible for complying with the applicable security-bond conditions while arranging repatriation.
- The employer cannot use cancellation as a reason to permit the worker to continue working after the work pass has been cancelled.
Security Bond Rules
- A S$5,000 security bond is required for each non-Malaysian Work Permit holder.
- The employer cannot require the worker to pay the cost of the security bond.
- The bond is a guarantee and can be forfeited if the employer or worker breaches applicable Work Permit or security-bond conditions.
- The bond may be forfeited if the employer fails to send the worker home after the Work Permit is expired, revoked or cancelled.
- The bond may also be affected by matters such as salary non-payment, a missing worker or certain other breaches listed by MOM.
- For discharge, the Work Permit must be cancelled, the worker must have returned home and the employer must have complied with the security-bond conditions.
- When all conditions are satisfied, MOM states that the security bond will usually be discharged about 1 week after the worker's departure.
- S Pass employers do not have to post a security bond.
Application Process
Confirm the Employment End Date
Step 1Determine the worker's last day of employment or notice period and identify the correct cancellation deadline for the specific work pass.
Check IR21 Tax Clearance
Step 2Determine whether IRAS tax clearance is required. Where required, file Form IR21 at least 1 month before cessation or the relevant departure event and begin withholding monies due to the employee.
Settle Outstanding Employment Matters
Step 3Resolve outstanding salary, leave, allowances and other employment matters and retain evidence of settlement.
Arrange Repatriation
Step 4Give reasonable notice and arrange the required return travel. EP and S Pass employers should arrange the MOM-required air ticket and connecting transport. Work Permit employers should arrange a one-way ticket with a departure date within 14 days of cancellation.
Cancel the Work Pass
Step 5Cancel the EP or S Pass through EP eService on myMOM Portal, or cancel the Work Permit through myMOM Portal. EP and S Pass cancellations are generally required within 1 week after the last day of notice. Work Permit cancellation is generally required within 1 week after the last day of notice or within 1 week of departure if the worker has already left.
Give the Worker the Correct Stay Document
Step 6If an EP or S Pass holder remains in Singapore, request the applicable STVP. For a Work Permit holder who remains in Singapore, provide the Special Pass and ensure the worker leaves before it expires.
Complete Departure
Step 7Ensure the worker departs Singapore within the permitted period and retains the necessary passport and travel documents for immigration clearance.
Monitor Security Bond Discharge
Step 8For a non-Malaysian Work Permit holder, monitor the S$5,000 security bond until MOM discharges it. The bond is generally discharged about 1 week after departure if the permit is cancelled, the worker returned home and all security-bond conditions were satisfied.
Keep Records
Step 9Retain the cancellation record, tax-clearance documents, salary-settlement evidence, travel records, security-bond information and any STVP or Special Pass documents in case MOM or IRAS requires evidence later.
Documents
- Current work pass details and Foreign Identification Number (FIN), where applicable.
- Current passport or travel document details.
- Notice or employment-cessation information showing the worker's last day of employment.
- IRAS Form IR21 and supporting income information where tax clearance is required.
- IRAS Clearance Directive or other applicable tax-clearance outcome before releasing amounts that are subject to withholding.
- MOM cancellation acknowledgement or cancellation record.
- STVP email/document for an EP or S Pass holder who remains in Singapore after cancellation, where requested.
- Special Pass for a Work Permit holder who remains in Singapore after cancellation.
- Confirmed repatriation air ticket and required transit arrangements.
- Security bond details for non-Malaysian Work Permit holders.
- Evidence of settlement of outstanding salary and other employment-related amounts.
- Any additional documents requested by MOM or IRAS for special circumstances.
Required Document Checklist
Frequently Asked Questions (FAQ)
Wise Global Expat Money Transfer
Sending funds for tuition, rent, or immigration fees? Retail banks sneak 2.5%–4% into exchange rates. Check today's real mid-market rate first.