EP Cancellation in Singapore: Rules, Grace Period & Next Steps

Losing a job, resigning, changing employers or leaving Singapore permanently can create a lot of uncertainty for an Employment Pass holder.

One of the biggest questions is:

What happens to your Employment Pass when your employment ends?

The answer is important because an EP is tied to the employment relationship. Once the employment ends, the employer has an obligation to cancel the pass.

But EP cancellation is not simply an HR formality.

There are also tax-clearance requirements, salary and employment obligations, repatriation considerations, family-pass consequences and immigration issues that the employee needs to understand.

This guide explains the process step by step.

Important: The information below reflects Singapore MOM and IRAS requirements available as of September 2026. Individual employment contracts, tax situations and immigration circumstances can differ.

1. When does an employer have to cancel an EP?

An employer must cancel an Employment Pass when the pass holder no longer works for the employer.

MOM requires the employer to cancel the EP within one week after the last day of notice.

The employer can submit the cancellation request up to 14 days in advance. (Ministry of Manpower Singapore)

For example:

If the employee's final employment date is:

30 September

the employer can submit the cancellation request in advance, but the actual cancellation can be scheduled for the appropriate date.

If the employee has already left Singapore permanently, the employer generally needs to cancel the EP within one week of the departure date, unless the pass has already expired. (Ministry of Manpower Singapore)

2. Can the employee cancel their own EP?

For a normal employer-sponsored EP, the employer or its appointed employment agent handles cancellation.

MOM specifically states that employers must cancel the EP when employment ends. (Ministry of Manpower Singapore)

This also means an employer cannot simply refuse to cancel the EP because there is a disagreement with the employee.

MOM states that employees have the right to resign by serving the required notice or compensating the employer with salary in lieu, and employers must cancel the work pass within one week after employment ends. (Ministry of Manpower Singapore)

3. Does the EP automatically get cancelled when you resign?

No.

Resigning from the job does not automatically cancel the EP.

The existing employer is responsible for cancelling it.

Similarly, if you move to another employer, the old EP does not automatically disappear simply because a new EP has been approved.

MOM states that the current employer needs to cancel the existing pass. (Ministry of Manpower Singapore)

This is particularly important when changing jobs in Singapore.

4. What happens during the notice period?

The EP normally remains valid while the employee continues working through their notice period.

The employee should continue complying with their employment obligations and the terms of their employment contract.

The employer should also begin planning the administrative process rather than waiting until the final day.

One particularly important requirement is tax clearance.

5. Tax clearance: one of the most important steps

For most non-Singapore citizen employees, the employer must file Form IR21 with IRAS when the employee:

• Ceases employment
• Goes on an overseas posting
• Plans to leave Singapore for more than three months

The employer generally has to notify IRAS at least one month before the relevant date. (Default)

This is called tax clearance.

It applies to work pass holders, including EP holders.

6. Why does tax clearance matter?

Once the employer becomes aware that the foreign employee is leaving, the employer generally has to withhold monies due to the employee for tax-clearance purposes.

This can include:

• Salary
• Bonus
• Overtime
• Leave pay
• Allowances
• Gratuities
• Certain other payments

The employer reports the relevant employment income to IRAS through Form IR21. (Default)

This can therefore affect the timing of an employee's final payment.

It is important for an employee not to assume that their final salary, bonus or other payments will necessarily arrive on the normal payroll date.

7. How long does tax clearance take?

IRAS states that most Form IR21 submissions are processed within 21 days, although processing can take longer where information is incomplete or clarification is required. (Default)

After IRAS determines the tax liability, the employer follows the applicable clearance directive.

The practical lesson is simple:

Do not leave tax clearance until the last minute.

8. What happens to salary and other outstanding payments?

Before cancellation, MOM requires the employer to settle outstanding employment matters, including salary payments. (Ministry of Manpower Singapore)

Depending on the employee's contract and circumstances, this could involve:

• Final salary
• Unused annual leave
• Approved expenses
• Bonus, if contractually payable
• Other contractual payments
• Reimbursements

However, tax clearance can affect when monies are released.

Employees should therefore obtain a clear written breakdown from HR/payroll showing:

What is owed → what is being withheld → what has been paid → what remains subject to tax clearance.

9. Does the employer have to pay for the employee's flight home?

MOM places a repatriation obligation on employers in relevant circumstances.

Before cancelling the EP, the employer needs to give the pass holder reasonable notice of the upcoming repatriation and arrange an air ticket with check-in luggage, together with connecting transport costs to the international port of entry in the employee's home country or the region nearest to their hometown.

The employee and employer can agree in writing for the employee to bear the cost instead. (Ministry of Manpower Singapore)

This is an important point for employees who are being asked to leave Singapore after employment ends.

10. What happens to the EP when the employer cancels it?

Cancellation is generally immediate, unless the employer has submitted an advance cancellation request. (Ministry of Manpower Singapore)

Once the EP is cancelled:

The employee cannot continue working for that employer.

MOM explicitly states that an EP holder cannot work after the pass has been cancelled, even while waiting to leave Singapore. (Ministry of Manpower Singapore)

11. What happens to the employee's right to remain in Singapore?

This is one of the most important issues.

Cancelling an EP does not mean that the person can simply remain in Singapore indefinitely.

The employee must have a valid immigration status after cancellation.

If the person needs time to make arrangements to leave Singapore, the employer can request a Short-Term Visit Pass (STVP) through the EP cancellation process.

MOM states that the STVP can grant the former EP holder valid stay in Singapore for up to 90 days. (Ministry of Manpower Singapore)

The actual period granted should be checked on the STVP itself.

12. Can you work while on the STVP?

No.

An STVP is not an employment pass.

Once the EP has been cancelled, the former EP holder cannot work while waiting to leave Singapore. (Ministry of Manpower Singapore)

This is especially important for someone who is interviewing with another Singapore employer.

You should not start working for the new company until the appropriate new work pass has been issued.

13. What happens to the spouse and children's Dependant's Passes?

This is one of the most important consequences for families.

When the main EP is cancelled, the related family passes are also cancelled.

MOM states that all related passes issued to family members will be cancelled together with the EP and cannot be reinstated. (Ministry of Manpower Singapore)

That means the family should not assume that:

"The employee lost the EP, but the children can continue staying on their DPs."

They cannot simply continue using the old DPs after the main pass is cancelled.

14. What should the family do if they need more time?

If the family needs to remain temporarily in Singapore, the appropriate immigration arrangements should be made before their current status expires.

The cancellation process can include a request for an STVP.

The family should also consider: School arrangements, Housing, Insurance, Bank accounts, Utilities, Children's documents, Travel arrangements, Tax obligations, New work-pass applications

The exact immigration arrangements can depend on each family member's circumstances.

15. What if the employee has already found another Singapore job?

Finding another job does not mean the person can immediately start working for the new employer.

The new employer generally needs to apply for a new Employment Pass.

The existing EP remains with the current employer until it is cancelled.

MOM states that when an EP holder changes jobs, the existing pass is not automatically cancelled when the new pass is approved. The current employer needs to cancel it. (Ministry of Manpower Singapore)

A practical transition therefore needs coordination between:

Old employer → old EP cancellation

and

New employer → new EP application/issuance

Employees should avoid creating a gap where their right to work has ended before the new pass is issued.

16. What if the employer refuses to cancel the EP?

MOM is clear on this point.

An employer cannot use refusal to cancel a work pass as a threat or retaliation in an employment dispute.

Employees have the right to resign by serving notice or paying salary in lieu, subject to their employment terms.

If an employer refuses to cancel the pass after the employment has ended, the employee can contact MOM for assistance. (Ministry of Manpower Singapore)

17. What does the employee need to do?

Although the employer handles the actual EP cancellation, the employee has several practical responsibilities.

Before the final working day

The employee should:

• Confirm the final employment date
• Understand the notice-period requirements
• Check final salary and benefits
• Confirm tax-clearance arrangements
• Check bonus and leave treatment
• Return company property
• Obtain relevant employment documents
• Discuss repatriation if applicable
• Check the family's immigration status

After cancellation

The employee should:

• Confirm the EP cancellation
• Download/save the cancellation or STVP documentation
• Check the permitted stay period
• Stop working once the EP is cancelled
• Ensure family members have valid immigration status
• Make travel arrangements if leaving Singapore
• Complete outstanding tax matters

18. What does the employer need to do?

The employer's responsibilities include:

Employment matters

• Observe the employment contract and applicable notice requirements
• Settle outstanding employment issues
• Deal with final salary and other payments

Tax

• File Form IR21 where required
• Withhold monies for tax clearance
• Follow IRAS's clearance directive

Immigration

• Cancel the EP within the required timeframe
• Request an STVP where appropriate
• Ensure the employee has a valid stay arrangement

Repatriation

• Give reasonable notice
• Arrange the required travel arrangements where applicable

Family

• Understand that related DPs/LTVPs are affected by cancellation of the main pass

MOM specifically lists notice of repatriation, tax clearance, settlement of outstanding employment matters and repatriation arrangements among the employer's pre-cancellation responsibilities. (Ministry of Manpower Singapore)

19. What happens to the physical EP card?

After cancellation, MOM instructs the pass holder to cut the card in half and discard it to prevent misuse. (Ministry of Manpower Singapore)

The digital status and immigration records are what determine the person's legal status — not possession of the physical card.

20. What happens if the employee overstays?

This is something foreign employees should take very seriously.

After EP cancellation or expiry, the person must have a valid immigration status.

If the employee remains in Singapore without a valid stay, an overstaying fine can apply.

MOM explicitly warns that foreigners remaining beyond the validity of their immigration status can face consequences. (Ministry of Manpower Singapore)

Therefore:

EP cancelled ≠ permission to remain indefinitely.

Always check the exact validity date on the STVP or other immigration document.

22. EP cancellation checklist for employees

Before leaving your job, consider saving copies of:

• Employment contract
• Latest payslips
• Tax documents
• IRAS correspondence
• EP details
• EP cancellation confirmation
• STVP, if issued
• Final salary statement
• Bonus statement, if applicable
• Leave balance
• Employment reference/experience letter
• Insurance documents
• Children's DP documents
• Marriage certificate
• Birth certificates
• School documents
• Housing documents
• Bank statements

This can make relocation or a future Singapore work-pass application significantly easier.

Employer → tax clearance → settles employment matters → cancels EP → STVP/other immigration arrangement if required → employee either transitions to another valid pass or leaves Singapore.