EP Application Before 1 January 2027: Pending Cases, Appeals and Refiling

Short answer: MOM applies the EP and S Pass qualifying salary in force on the date a new application is submitted. An application submitted on or before 31 December 2026 uses the current table. One submitted from 1 January 2027 uses the higher table. MOM has not said which table applies to an appeal lodged in 2027 against a 2026 rejection.

If you file an EP application before 1 January 2027, which rules decide it if the case runs into the new year, is rejected and appealed, or is withdrawn and refiled? This guide takes each scenario in turn and says whether the answer comes from a Ministry of Manpower (MOM) page opened on 5 November 2026, or whether MOM has not published a position and you should confirm with MOM. For the salary increase itself, see our age-by-age EP and S Pass salary tables for 2026 and 2027.

This article is general information only and is not legal, tax or immigration advice. For matters needing legal advice, we work with a panel of experienced Singapore law firms.

Which date decides the rules for an EP application before 1 January 2027?

The date the new application is submitted decides it. MOM’s S Pass eligibility page heads the new salary column “For new applications submitted from 1 Jan 2027”. The EP eligibility page has two columns: “new applications before 1 Jan 2027” and “new applications from 1 Jan 2027”.

The Committee of Supply 2026 factsheet (3 March 2026) gives the policy reason: “To give businesses time to adjust, the new EP and S Pass qualifying salary will apply to new applications from January 2027, and to renewal applications for passes expiring from January 2028.” For renewals, the trigger is the date the pass expires, not the date you file.

So an EP application before 1 January 2027 is tested against the current EP qualifying salary, even if MOM decides it in January.

Candidate age	EP, new application before 1 January 2027	EP, new application from 1 January 2027	S Pass, current	S Pass, submitted from 1 January 2027
23 or below	S$5,600	S$6,000	S$3,300	S$3,600
30	S$7,223	S$7,750	S$3,777	S$4,077
35	S$8,382	S$9,000	S$4,118	S$4,418
40	S$9,541	S$10,250	S$4,459	S$4,759
45 or above	S$10,700	S$11,500	S$4,800	S$5,100

All sectors except financial services. Source: MOM, Eligibility for Employment Pass and MOM, Eligibility for S Pass, both opened 5 November 2026.

For a candidate aged 35, the EP gap is S$618 a month. If the offer sits between the two figures, the filing date decides the case: MOM says candidates below the qualifying salary “will not be eligible for an EP, regardless of the points they would have scored under COMPASS”.

Does COMPASS also change on 1 January 2027?

Yes, for the C1 salary criterion. MOM’s COMPASS C1 page lists two benchmark tables. The one released in August 2025 applies to new EP applications from 1 January 2026 to 31 December 2026. The one released in August 2026 applies to new EP applications from 1 January 2027.

C1 compares the candidate’s fixed monthly salary with local PMET (professionals, managers, executives and technicians) salaries in the employer’s sector. The candidate earns 20 points at the 90th percentile and above, 10 points from the 65th to below the 90th percentile, and 0 points below the 65th percentile. An application needs 40 points in total to pass COMPASS. The other criteria and the pass mark do not change on 1 January.

The risk is a candidate just above the 65th percentile under the August 2025 table. If the new benchmark is higher, the same salary may score 0 instead of 10 in January, taking a 40-point application to 30. Compare the candidate against both tables, which we summarise in our guide to the August 2026 COMPASS C1 salary benchmarks, before you choose a filing date.

Candidates with a fixed monthly salary of at least S$22,500 are exempt from COMPASS, as are overseas intra-corporate transferees and people filling a role for 1 month or less. For them, only the qualifying salary step matters.

What happens to an application submitted in December and still pending in January?

On MOM’s published wording, it stays on the 2026 rules, because the submission date is what counts. MOM processes online applications, or gives an update, within 10 business days, so an application filed in mid-December may well be decided in January.

Watch for requests for more documents. MOM’s apply pages say these lengthen processing and are submitted against the same application record, which MOM does not describe as a new submission. MOM has published nothing specific on a December case still waiting for documents in January, so confirm the applicable tables with MOM.

Make sure the job advertisement still covers the application. MOM’s Fair Consideration Framework FAQ says you must re-advertise on MyCareersFuture before a new EP or S Pass application if the original advertisement’s closing date is more than 3 months from the date of the application. A December filing based on an advertisement from August may not meet that rule.

Can you appeal in January 2027 against a December 2026 rejection?

Yes, as long as you appeal within 3 months of the rejection. MOM’s EP and S Pass appeal pages say only the employer, or the authorised third party who submitted the application, can appeal. Appeals go through EP eService.

What MOM has not published is which salary table and C1 benchmarks it applies to an appeal lodged in 2027 against a 2026 application. The appeal pages say supporting documents are not needed if “the candidate can now meet the qualifying salary and COMPASS criteria”, without saying which year’s criteria. Two readings are possible:

• The appeal reviews the original 2026 application, so the 2026 criteria apply.
• The appeal is assessed on the facts and criteria at the time of review, so the 2027 criteria apply.

Until MOM confirms its position, plan on the stricter reading. If the appeal meets the 2027 table too, the question does not affect you; if it meets only the 2026 table, ask MOM first. MOM also says there will be “no change in the outcome unless there is new information in the appeal”. For the general process, see our guide to appealing a work pass rejection.

Is a withdrawn or refiled application treated as new?

A refiled application is a new application with its own submission date. If you refile on or after 1 January 2027, the new salary table and the August 2026 C1 benchmarks apply on MOM’s published wording, whatever the date of the earlier attempt.

The same applies once the 3-month appeal window closes: MOM says “you will have to submit a new application”, and that application is a 2027 application.

A new application also means a new S$105 application fee, a job advertisement that satisfies the 3-month rule above, and, where needed, a new written consent from the candidate.

Scenario table: which rules apply to late-2026 cases?

This table sets out the common cases. The last column separates what MOM has published from what you should confirm with MOM.

Scenario	Salary table and C1 benchmarks	Basis
New EP or S Pass application submitted on 20 December 2026, approved on 5 January 2027	2026 table; August 2025 C1 benchmarks (EP)	Published: MOM ties the change to new applications submitted from 1 January 2027
Submitted on 20 December 2026; MOM asks for more documents, provided in January	Likely 2026, as there is no new submission	Confirm with MOM: not addressed on MOM’s pages
Rejected on 15 December 2026; appeal lodged on 10 January 2027	Unclear	Confirm with MOM; plan on meeting the 2027 table
Rejected in October 2026; no appeal within 3 months; new application in February 2027	2027 table; August 2026 C1 benchmarks (EP)	Published: it is a new application from 1 January 2027
Withdrawn in December 2026 and refiled on 4 January 2027	2027 table; August 2026 C1 benchmarks (EP)	Published: the refiled application is a new application from 1 January 2027
Approved in December 2026; pass issued in February 2027	2026 approval stands	Published: the EP in-principle approval gives 6 months to get the pass issued (S Pass: 60 days)
Renewal of an EP expiring on 31 August 2027, filed in March 2027	Current salary table; August 2026 C1 benchmarks	Published: salary uses passes expiring before 1 January 2028; C1 uses EPs expiring from 1 July 2027

Does the change affect EP and S Pass renewals filed in early 2027?

Not for the qualifying salary. MOM applies the new salary to renewals of passes expiring from 1 January 2028. Because you can apply to renew up to 6 months (180 days) before expiry, the first renewals on the new salary table will be filed from around July 2027.

The C1 benchmarks for EP renewals move earlier. MOM applies the August 2025 table to EPs expiring from 1 July 2026 to 30 June 2027, and the August 2026 table to EPs expiring from 1 July 2027, whose renewals can be filed from early January 2027. MOM adds up to 6 months of remaining validity to a renewed EP, so renewing early loses nothing. Our EP renewal walkthrough covers the steps.

For the S Pass, MOM’s renewal page says the pass holder must meet the existing eligibility requirements and the employer must have enough quota. The S Pass does not use COMPASS.

How should employers plan the December 2026 window?

File complete applications early, check that they meet both tables, and keep a record of every submission date. Use this order:

1. List every EP and S Pass candidate you plan to file for between now and March 2027, with age, sector and offered fixed monthly salary.
2. Check each candidate against the current and 2027 qualifying salary for their age, and for EPs, the August 2025 and August 2026 C1 benchmarks. Use MOM’s Self-Assessment Tool, which MOM says gives around a 90% chance of approval for S Pass candidates it shows as eligible.
3. For candidates who pass only the 2026 tests, check the advertisement against the 3-month rule, collect verification proof and turnover information, and submit a complete application in December. An incomplete filing that is rejected leads straight to the open appeal question.
4. For candidates who pass both tests, file when the paperwork is complete.
5. Record each submission date and application number, and any rejection date, to track the 3-month appeal deadline.
6. For any case that falls in an unpublished scenario, send MOM a written enquiry and keep the reply on file.

Our EP evidence audit lists the documents that most often hold up a December filing. For the wider year-end timetable, see our year-end HR checklist for December 2026. Raffles Corporate Services also explains which salary table applies when a new EP application spans January 2027, and how to rebuild the recruitment timeline when the job advertisement changes before you refile.

Frequently asked questions

If I submit on 31 December 2026, which EP salary applies?

The current table, on MOM’s published wording, because the new table applies to new applications from 1 January 2027. Keep a record of the submission date and application number in case a question comes up later.

Does an approval in December still hold if the candidate arrives in 2027?

Yes, within the in-principle approval’s validity. MOM says the EP in-principle approval gives the candidate 6 months to enter Singapore and get the pass issued. For the S Pass, it is 60 days.

Will MOM reassess a pending S Pass on the 2027 table?

MOM’s S Pass page applies the new salary to “new applications submitted from 1 Jan 2027”. It does not say that pending 2026 applications will be reassessed. If MOM asks for more documents in January, confirm the position with MOM.

Can the candidate appeal a rejection directly?

No. MOM’s EP appeal page says only the employer, or the authorised third party who submitted the application, can make enquiries or appeals, and it will not respond to the candidate or anyone else.

Does the 2027 change affect existing EP holders?

Not on the qualifying salary until their pass expires on or after 1 January 2028. EP renewals for passes expiring from 1 July 2027 are tested against the August 2026 C1 benchmarks.

Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Little Big Employment Agency (EA Licence 19C9790) works with a panel of corporate and employment law firms; this article is general information, not legal advice.

Last reviewed: 5 November 2026. The Editorial Team, Little Big Employment Agency.