Cancelling a Work Permit is an important part of offboarding a foreign worker in Singapore. Employers must complete the cancellation within the required timeframe, settle outstanding employment matters, arrange repatriation where necessary and check whether tax clearance must be filed with the Inland Revenue Authority of Singapore (IRAS).
From 20 July 2026, the process has become more streamlined. Employers and authorised employment agents can cancel Work Permits using the new Work Permit eService on myMOM Portal. Required supporting documents can be uploaded during the same transaction, and the cancellation outcome is available immediately after submission.
The upgraded portal also brings Special Pass requests, Special Pass extensions and worker transfer consent into one system.
This guide explains the new Work Permit cancellation process, employer deadlines, supporting documents, tax-clearance obligations and the steps to take after cancellation.
Employers must generally cancel a worker’s Work Permit within one week after the worker’s last day of notice.
If the worker has already left Singapore permanently and will not return to work for the employer, the Work Permit must be cancelled within one week from the worker’s departure date.
From 20 July 2026, employers should use the Work Permit eService on myMOM Portal to complete the cancellation. WP Online is no longer the correct platform for applying for, issuing, appealing or cancelling a Work Permit.
Before cancelling, the employer should:
The cancellation outcome is generally available immediately. If the worker remains in Singapore, a Special Pass may be issued for repatriation purposes. The worker cannot continue working after the Work Permit has been cancelled.
Before 20 July 2026, employers used WP Online to cancel a Work Permit. If supporting documents were required, they often had to be submitted through a separate online form.
The upgraded process consolidates the cancellation journey on myMOM Portal.
Employers can review MOM’s July 2026 Upgrades to Work Permit eServices Info Pack for Businesses for screenshots and transition guidance.p
The main benefit is that employers no longer need to move between WP Online and separate supporting-document forms for common cancellation scenarios.
According to MOM’s Work Permit cancellation requirements, the employer must cancel the Work Permit when the worker no longer works for the company.
The employer must cancel the Work Permit within one week after the worker’s last day of notice.
This obligation applies whether the worker resigns, is terminated, is retrenched or completes the employment contract.
An employer cannot refuse to cancel a Work Permit to retain leverage over the worker in a salary, notice or contractual dispute. Outstanding matters should be addressed separately through the appropriate employment-dispute process.
If the worker has left Singapore and will not return to work for the employer, the Work Permit must be cancelled within one week from the departure date.
When completing the transaction, the employer should select the cancellation reason indicating that the worker has already left Singapore.
MOM states that employers generally do not need to cancel an expired Work Permit. However, if the worker remains in Singapore, the employer must ensure that the worker has valid legal stay.
A Special Pass may need to be requested to prevent overstaying while the worker prepares to leave Singapore.
The employer does not need to cancel the Work Permit if the worker becomes a Singapore Permanent Resident. Employers should still update their employment and payroll records to reflect the worker’s new immigration and CPF status.
Businesses hiring different categories of foreign employees can read ATHR’s guide to hiring talent in Singapore for an overview of Work Permits and other work passes.
Cancelling the Work Permit is only one part of the offboarding process. Employers should coordinate HR, payroll, tax and travel arrangements before submitting the cancellation.
Employers should review and settle outstanding employment issues, including:
Where tax clearance applies, some or all of these monies may need to be withheld until IRAS provides a clearance directive.
Employers should give the worker reasonable notice of the intended repatriation arrangements.
Before purchasing the ticket, MOM expects employers to discuss and agree in writing on important travel details, including transit arrangements, connecting flights, layover periods and the allowance required during transit.
The employer is generally responsible for the cost of repatriating the Work Permit holder.
The employer should ensure the worker has:
These arrangements should be confirmed before the cancellation because the worker’s Special Pass duration may be based on the scheduled departure date entered on myMOM Portal.
Many routine cancellations only require the worker’s details and scheduled departure information. Other cases require additional evidence.
From 20 July 2026, supporting documents can be uploaded directly within the myMOM Portal transaction.
Employers must provide a scheduled departure date within 14 days from the date of Work Permit cancellation.
For a missing non-Malaysian worker, the employer may need to provide a police report.
MOM states that if the worker is not found within one month from the cancellation date, S$2,500, representing half of the S$5,000 security bond, may be forfeited to cover repatriation and related costs.
The documents may include:
The employer may need to provide the investigating officer’s contact details so MOM can verify the worker’s circumstances.
The exact fields displayed can differ depending on the worker’s circumstances, but the general process is as follows.
Check the worker’s last day of notice, final working day and planned departure date.
Do not cancel the Work Permit too early if the worker is still required to perform work. Once the Work Permit is cancelled, the worker is no longer authorised to work for the company.
Access the Work Permit eService for businesses using Singpass and the company’s authorised access.
The transaction may be completed by the employer or an authorised employment agent.
Choose the relevant Work Permit holder and enter the requested information.
The cancellation reason should accurately reflect whether the worker:
Incorrect information can delay the offboarding process or affect the employer’s obligations relating to repatriation and the security bond.
If MOM requires supporting evidence, upload the documents directly within the cancellation transaction.
This is one of the key improvements introduced in July 2026. Employers no longer need to complete a separate online document-submission process for these cases.
Check the worker’s identity, cancellation date, departure date, contact details and uploaded documents before submitting.
The cancellation outcome is available immediately after completing the process. MOM will also send an acknowledgement letter to the email address provided during the transaction.
If the worker is still in Singapore, print the Special Pass issued following the successful cancellation and give it to the worker.
The worker must present the Special Pass and a valid passport to the immigration officer when departing Singapore.
A Special Pass gives the former Work Permit holder legal permission to remain in Singapore temporarily for a specified purpose, such as waiting for repatriation.
The Special Pass is not permission to work.
Once the Work Permit has been cancelled, the worker must not perform any further work for the former employer or another company unless the worker has received valid work authorisation for that employment.
If the worker cannot leave Singapore before the Special Pass expires, the employer should request an extension before the expiry date.
From 20 July 2026, Special Pass and further-extension requests can be submitted through myMOM Portal. Supporting documents can also be uploaded through the same system where required.
Employers should not allow the Special Pass to expire while the worker remains in Singapore. Overstaying can result in fines and other immigration consequences.
A worker may move to another eligible employer instead of being repatriated, subject to MOM’s Work Permit transfer rules.
Before 20 July 2026, employers received an email or SMS notification and used WP Online to indicate whether they consented to the transfer.
After the upgrade, the existing employer can log in to myMOM Portal and use the new transfer-consent function.
Giving consent does not by itself authorise the worker to start working for the new employer. The new employer must complete the applicable transfer or Work Permit process, and the worker should only begin the new employment after valid authorisation has been issued.
Work Permit cancellation and IRAS tax clearance are separate obligations.
When tax clearance is required, the employer must generally file Form IR21 with IRAS at least one month before the employee’s final day.
If the employee gives less than one month’s notice, the employer should file immediately and explain the reason for the late notification.
From the time the employer becomes aware that the foreign employee is leaving, the employer must generally withhold all monies due to the employee until IRAS issues a clearance directive.
Withheld monies may include:
The employer should not release these monies merely because the Work Permit has already been cancelled.
IRAS will issue either a Directive to Pay Tax or a Notification to Release Monies. If a Directive to Pay Tax is issued, the employer must pay the stated amount within 10 days. The remaining balance may then be released according to IRAS’s instructions.
ATHR’s Singapore payroll management services can help employers coordinate final salary calculations and Form IR21 obligations as part of the offboarding process.
No. IRAS provides exemptions for certain employees and circumstances.
Examples may include:
Employers should use IRAS’s tax-clearance guidance or calculator instead of assuming that every departure is exempt.
If uncertain, employers may e-file Form IR21 through myTax Portal. IRAS can provide an immediate online notification where tax clearance is not required.
Late or non-filing of Form IR21 is an offence. Depending on the circumstances, IRAS may offer composition of up to S$5,000 for each offence or commence prosecution action.
For a wider review of payroll scope and offboarding responsibilities, see ATHR’s payroll outsourcing guide for Singapore employers.
After cancellation, employers must complete several follow-up actions.
The worker cannot continue working once the Work Permit is cancelled, even while waiting to leave Singapore on a Special Pass.
Employing a foreigner without a valid work pass is a criminal offence.
MOM states that the worker’s levy is charged until one day before the Work Permit cancellation date.
Employers should retain the cancellation acknowledgement and reconcile the final levy amount against their records.
The employer should cut the physical Work Permit card in half and discard it securely to prevent misuse.
If the employer purchased a Primary Care Plan for the worker, it must be terminated by contacting the relevant Anchor Operator.
Cancelling the Work Permit does not automatically terminate the Primary Care Plan. No refund is generally provided for the termination month, although the worker may continue using the relevant primary healthcare services until the end of that month.
The employer should ensure that the worker leaves Singapore before the Special Pass expires.
For non-Malaysian workers, the security bond is generally discharged after MOM verifies the worker’s departure and confirms that the applicable conditions have been met. The timing may differ depending on whether the cancellation occurred before or after the worker left Singapore.
Employers should not use the Work Permit cancellation process for every foreign employee.
The Work Permit process is distinct because it includes employer repatriation duties, levy considerations, potential security-bond implications and a Special Pass for departure arrangements.
Companies managing professional work passes can review ATHR’s Employment Pass support services for application, renewal and cancellation guidance.
Employers should watch for the following offboarding errors:
A centralised offboarding checklist can help HR, payroll and management confirm that each responsibility has been assigned and completed.
Foreign-worker offboarding involves several connected responsibilities. MOM cancellation, repatriation, payroll, tax clearance and final payments must be coordinated according to different deadlines.
ATHR Corporate Services supports Singapore businesses with:
Our team helps employers organise these steps into one clear process, reducing the risk of missed deadlines, incorrect payments and incomplete records.
If your business is preparing to cancel a Work Permit or offboard a foreign employee, contact an ATHR agent for practical support with the MOM, payroll and tax-clearance requirements.
This article provides general information based on publicly available guidance as of August 2026. Requirements may vary depending on the worker’s circumstances. Employers should review the latest MOM and IRAS guidance or obtain professional advice before taking action.
The ATHR Content Team is a group of professional writers from Singapore and the Philippines, committed to delivering informative, practical, and engaging content for business owners across Southeast Asia.
