Employment Pass and Work Permit and 15% Tax

Your description is unclear about what you actually want to know.

• The new employer cannot apply for your work pass as long as another application is ongoing. But once the previous pass is issued, they can.
• The taxation rate for residents/non-esidents is explained here:

https://www.iras.gov.sg/taxes/individua … -tax-rates

@beppi

I actually want to know about whether IRAS will refund the 15% income tax that was withheld from my last month's salary.

If I manage to find a new job within 2 weeks after my current company terminates my employment pass? Since I only work 179 days for the current company.

The withholding from your last month salary is only needed if you leave Singapore and after the employer has clarified the actual tax due with IRAS.

If you return, even after a short absence, you do not fulfill the "continuous period" requirement stated in the link I gave above.

So I believe you cannot get the withheld amount back.

But you are welcome to ask IRAS about it and come back to post their reply here, especially if it differs from my assessment.

@ktchia0824

The answer is yes. I was in a similar situation in 2022 when I changed jobs in May-June 2022. My previous company directly withheld my salary and paid the tax to IRAS. I raised a request with IRAS for re-assessment after I joined the new company and the tax was re-assessed and refunded by IRAS.