8.1ÌýÌýÌýÌý Penalties for employer failures
| Employer failure | Consequence |
| Failure to file forms of employees' earnings (see 1.3.3) | Fine for SGD 5,000. If payment is defaulted, then six-month imprisonment can be enforced (SITA, s 94). |
| Failure to pay within 10 days of a Directive to pay (see 6.4) | 5% late payment penalty followed by additional penalties of 1% per month if tax remains unpaid one month after the Directive date. This is up to a maximum of 12% of the unpaid tax (SITA, s 91). |
| Late filing of Form IR21 (see 6.4) | Up |
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Web page updated on 17 Mar 2025 14:41