First, under the Employment of Foreign Labor Act, non-residents are required to hold a valid work pass, otherwise they will be dismissed. There are 4 types of pass, namely: • Employment Pass, • S Pass, • Work Permit, • Working Holiday Program. Singapore Employment Pass (EP), professionals are required to apply for this pass when they earn a stable income of at least $3,000 and have adequate credentials. The Employment Pass in Singapore will need to be reapplied if the employer changes. In January 2014, the PE will be increased to $3,300 due to the increase in salaries. New graduates can also apply for the Pass if they meet the conditions. Additionally, older candidates will need to command higher salaries to qualify, commensurate with the work experience and quality they are expected to bring. The Personalized Employment Pass (PEP) is intended for existing Employment Pass holders and foreign professionals. Unlike normal EP, PEP is administered based on the merit of the individual. They can stay in Singapore for up to six months to assess better job prospects. The third type of employment pass is the employment and training pass, where foreign talents intern for professional, managerial, managerial or specialist positions in Singapore. Pass holders are generally middle-skilled foreigners with a minimum income of $2,200. This pass is applied by the employer and their applications are evaluated based on factors such as diploma, work experience, type of job and salary. EP&S Pass holders who have a minimum salary of $4,000 can apply for Dependent Care Passes for their partners (married and single) and legally adopted offspring under 21 years of age. Payments consist of admission...... middle of paper ...... leaves Singapore for an overseas secondment of at least three months, terminates employment with the employer and vice versa. Notification to the tax authority (IRAS) by the employer is crucial and the employer must withhold all payments due to the foreign employee from the day he receives the notification of posting abroad or the day he intends to to terminate his employment with the employer. Once the IRAS assessment has been carried out, a tax clearance certificate is issued and the payment due is made to the operator. Therefore, employers should research what types of work passes they need to apply to the foreign worker so that they can work. in Singapore, foreign taxes had to be paid for specific types of pass holders, as well as the amount due and tax clearance when the foreign employee leaves the company or is scheduled for an overseas assignment..