If your worker does not arrive in Singapore after receiving the IPA, you can terminate the PCP and get a full refund. Contact the Anchor Operator whom you bought the PCP from to apply for a refund.
However, if the worker arrives in Singapore, you are legally responsible for their medical expenses during their employment with your company.
You can only terminate the PCP when their IPA is cancelled. Your payment for that month will not be refunded. Nonetheless, your worker can still access primary healthcare services from the Anchor Operator until the end of the month.