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Last Updated: 24 April 2024

Deferment to work overseas

You might have to apply for deferment if you are posted overseas by a Singapore entity. Learn whether you need to do so.

You must apply for deferment and provide a Banker’s Guarantee if your overseas employment does not fall within the following types that can count towards bond fulfillment:

  • Secondment from a Singapore entity while remaining on the Singapore entity’s payroll.
  • Employee of an overseas subsidiary, or a joint venture of a Singapore entity which is more than 50% owned by the Singapore entity.
  • Employee in an overseas representative office of a Singapore entity while remaining on the Singapore entity’s payroll.
  • Employee of an overseas office with operating cash flow that is funded from the Singapore entity.

  • Singapore entity refers to a company incorporated in Singapore or a foreign company with a substantial connection to Singapore in accordance with the Singapore law.
  • An entity can be a business organisation such as a corporation, partnership, or sole proprietorship, as well as non-business entities such as government agencies, non-profit organisations, and educational institution.

How to apply

To apply, you must:

  1. Submit a request for deferment via the TG&S portal at least 6 weeks before the start of your overseas employment. You can refer to the step-by-step guide.
  2. Upload employment contract onto the TG&S portal. The contract should state the details clearly.
  3. Submit a Banker’s Guarantee.

If you have recently graduated and tried to apply for deferment on the TG&S portal but received an error message, contact us for assistance.  

  • You must obtain our approval for deferment before you commence your overseas employment. You may be liable to pay liquidated damages if you fail to do so.
  • After the end of the deferment period, you must serve the outstanding tuition grant bond in a Singapore entity.

Extending your deferment

You can apply for an extension through the TG&S portal. You must obtain a letter from your company indicating the:

  1. Reasons for the extension.
  2. Length of extension required.

You must apply at least 6 weeks before the expiry of your current deferment period. Failure to submit your application on time could result in rejection and you would be liable for liquidated damages.

Applying for second deferment

Your second bond deferment request will only be considered if you have served at least 18 months of your bond period. 

You must submit a request for deferment via the TG&S portal at least 6 weeks before you start your overseas employment.