8. Non compliance to withholding requirements
8.1 Penalties for employer failures
| Employer failure | Consequence |
| Failure to file forms of employees' earnings (see 1.3.2) | Fine for SGD 1,000. If payment is defaulted then 6 month prison sentence can be enforced (Income Tax Act, s 94) |
| Failure to pay within 10 days of a Directive to pay (see 6.1.1 and 6.4) | 5% late payment penalty followed by additional penalties of 1% per month if tax remains unpaid for a further 60 days. This is up to a maximum of 12% of the unpaid |
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