S Pass Levy 2027: What COS 2026 Changed and What It Did Not

Short answer: The S Pass levy 2027 position is unchanged. Per MOM, as at 7 November 2026, the levy is a flat S$650 a month in every sector and tier, in force since 1 September 2025. COS 2026 raised the S Pass qualifying salary to S$3,600 from 1 January 2027 but announced no S Pass levy change.

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.

What is the S Pass levy 2027 position?

The S Pass levy for 2027 is the same flat S$650 a month that applies now. MOM’s S Pass quota and levy page, as at 7 November 2026, says the rate was harmonised to S$650 across all sectors and levy tiers from 1 September 2025, and adds that levy rates are regularly reviewed and adjusted as required.

The levy is the monthly charge an employer pays for each S Pass holder, from the day the pass is issued until it is cancelled or expires. MOM’s payment page, as at 7 November 2026, sets out how it is collected.

Item	What MOM states (as at 7 November 2026)
Monthly levy	S$650, the same in every sector and tier
Daily levy	S$21.37, calculated as (monthly levy x 12) / 365, rounded up to the nearest cent
Levy period	From the day the S Pass is issued until the pass is cancelled or expires
Due date	By the 17th of the following month (next working day if it falls on a weekend or public holiday)
Payment method	GIRO, or PayNow QR if GIRO is not yet approved

Our own arithmetic confirms the daily figure: S$650 x 12 = S$7,800, divided by 365 gives S$21.3698, which rounds up to S$21.37.

Did COS 2026 change the S Pass levy?

No. The Ministry of Manpower’s Committee of Supply 2026 foreign workforce factsheet, dated 3 March 2026, changes the S Pass qualifying salary but does not mention an S Pass levy change. The levy changes it does announce are for Work Permit holders and start from 2028.

The table separates what the factsheet changed from what it left alone.

Topic	Position per MOM	Changed by COS 2026?
S Pass levy	S$650 a month, all sectors and tiers	No change announced
S Pass qualifying salary (all sectors except financial services)	S$3,300 now, S$3,600 for new applications from 1 January 2027	Yes, up S$300
S Pass qualifying salary (financial services)	S$3,800 now, S$4,000 for new applications from 1 January 2027	Yes, up S$200
S Pass renewals	New salary applies to passes expiring from 1 January 2028	Yes, timing set
Work Permit levy (Manufacturing and Services)	Tiers cut from three to two, from 2028	Yes, but not S Pass
Work Permit levy (Marine Shipyard and Process)	Basic-skilled (R2) rates rise by S$100 and S$150, from 2028	Yes, but not S Pass
Non-Traditional Source Occupation List	Eight occupations added from September 2026	Yes, Work Permit only

For the Work Permit side, including the old and new rates, read our article on the Work Permit levy 2028 two-tier framework. We do not repeat those figures here.

Is there still a Tier 1 or Tier 2 S Pass levy?

MOM’s rate statement says the S Pass levy is S$650 across all levy tiers, so there is no separate Tier 1 or Tier 2 S Pass rate to look up. If an older guide shows different S Pass rates by tier, check it against MOM’s page.

One point needs care. The same MOM page still carries general wording that late or missed CPF and salary declarations can cause foreign workers to be allocated higher levy tiers. That sentence appears to be shared across levy pages. The S Pass rate line is unambiguous at S$650, but your levy bill in the myMOM Portal is the authority for what you are actually charged. If a bill does not match S$650 per S Pass holder, check with MOM.

How much does an S Pass holder cost in 2027 after salary and levy?

At the minimum, an S Pass holder in 2027 costs S$4,250 a month in fixed salary plus levy for most sectors, up from S$3,950 today. That is our arithmetic, adding MOM’s minimum qualifying salary to the S$650 levy. The factsheet itself describes MOM’s review as based on the cost of hiring an S Pass holder, meaning qualifying salary plus levy.

Sector	Minimum salary + levy now	Minimum salary + levy, new applications from 1 January 2027	Rise per month
All sectors except financial services	S$3,300 + S$650 = S$3,950	S$3,600 + S$650 = S$4,250	S$300
Financial services	S$3,800 + S$650 = S$4,450	S$4,000 + S$650 = S$4,650	S$200

These are floors for the youngest candidates. MOM’s eligibility page, as at 7 November 2026, shows the qualifying salary rising with age from 23, up to S$4,800 at age 45 and above now, and up to S$5,100 for new applications from 1 January 2027 (financial services: S$5,650 in both columns). For a 35-year-old in a non-financial-services role, the minimum moves from S$4,118 to S$4,418. Add the levy and the monthly floor becomes S$4,768 now and S$5,068 from 2027.

The figures exclude medical insurance, the Primary Care Plan where it applies, and any other employer cost. For the full age tables, see our EP and S Pass salary by age tables.

When do the 2027 S Pass thresholds apply to new applications and renewals?

The S$3,600 minimum applies to new S Pass applications submitted from 1 January 2027, and to renewals of passes expiring from 1 January 2028. Renewals before that date are assessed on the current thresholds. MOM’s key facts page and eligibility page both state this, as does the COS 2026 factsheet.

1. New applications submitted up to 31 December 2026 use the current minimum of S$3,300 (financial services S$3,800).
2. New applications submitted from 1 January 2027 need at least S$3,600 (financial services S$4,000), rising with age.
3. Renewals of passes expiring before 1 January 2028 use the current thresholds. MOM’s factsheet shows the current renewal rule running from 1 September 2026 for the present S$3,300 level.
4. Renewals of passes expiring from 1 January 2028 use the new thresholds.

Because the levy is unchanged, the cost jump for an existing S Pass holder arrives at renewal, not on 1 January 2027. If a holder needs a pay rise to meet the 2028 renewal floor, plan that increase well before the expiry date. Our complete S Pass guide covers the full application and renewal process.

Where is the S Pass qualifying salary heading after 2027?

MOM’s factsheet says the S Pass minimum qualifying salary is expected to be around S$4,000 to S$4,500 by around 2030. This is a forward-looking expectation published on 3 March 2026, not an announced schedule, and the factsheet gives no yearly steps.

MOM says the qualifying salary is benchmarked to the top one-third of local associate professionals and technicians (APT) wages and is adjusted in line with prevailing wages. If the S$650 levy stayed where it is, an S$4,000 to S$4,500 minimum would mean S$4,650 to S$5,150 a month before other costs. That sum is only an illustration, because MOM reviews levy rates and has not said what it will do after 2027.

Employers hiring several S Pass holders should budget on the salary path, and treat any levy change as a separate risk to watch on MOM’s page.

How do quota and waivers affect the S Pass levy bill?

The levy rate is flat, but the number of S Pass holders you can employ is capped by quota, and you can reduce the bill in limited situations through a waiver. Both are set out on MOM’s S Pass pages as at 7 November 2026.

Item	MOM position (as at 7 November 2026)
S Pass sub-quota, services sector	10% of the company’s total workforce
S Pass sub-quota, construction, manufacturing, marine shipyard and process	15% of the total workforce
Overall dependency ratio ceiling (Work Permit plus S Pass)	Services 35%, Manufacturing 60%, Marine shipyard 75%, Construction and Process 83.3%
Levy waiver, overseas leave	At least 7 consecutive days, capped at 60 calendar days a year
Levy waiver, hospitalisation leave	Certified by a Singapore-registered doctor, capped at 60 calendar days a year
Waiver application window	Within 1 year of the levy bill

MOM says the quota is based on the average number of local employees over the last 3 months, taken from your CPF declarations. For waiver steps, see our guide to the MOM levy waiver for Work Permit and S Pass holders, and if you are over quota, read what to do about an S Pass quota breach.

Missing the levy is costly. MOM says that if you miss levy payments for two consecutive months, your existing Work Permits and S Passes are revoked the following month, and you cannot apply for S Passes until arrears and fines are cleared.

What should employers do about the S Pass levy 2027 before 1 January 2027?

Work out each S Pass holder’s renewal date, check their current salary against the 2028 renewal floor, and budget S$650 a month in levy per pass holder. The levy itself needs no action, but the salary rise does.

1. List every S Pass holder with age, sector, current fixed monthly salary and pass expiry date.
2. Mark holders whose passes expire from 1 January 2028. Compare their salary with the 2027 age table on MOM’s eligibility page.
3. Price any needed pay rise, and add S$650 a month per holder for levy to get the full monthly cost.
4. For roles where the new floor is hard to meet, review options. MOM says some employers may wish to convert S Pass holders to Work Permit holders and recognises past EP, S Pass and Work Permit experience when assessing eligibility for the higher-skilled (R1) levy status. The NTS Occupation List was expanded from September 2026 for some non-PMET roles.
5. Confirm your levy is paid by GIRO and that your CPF and salary declarations for local staff are accurate, because both affect quota and billing.

Our foreign worker levy guide for 2026 explains the wider levy picture. For budgeting help, the free tools from Raffles Corporate Services may be useful.

Frequently asked questions

Will the S Pass levy go up in 2027?

MOM has not announced any S Pass levy increase. Per MOM, as at 7 November 2026, the levy is S$650 a month. MOM also says levy rates are regularly reviewed, so check its page before budgeting beyond 2027.

Is the S Pass levy different for services and manufacturing?

No. MOM states that the S Pass levy has been harmonised at S$650 across all sectors and tiers since 1 September 2025. The sector differences that remain are quota-related, such as the 10% S Pass sub-quota in services and 15% in other sectors.

Does the 2028 Work Permit levy change affect S Pass holders?

No. The 2028 changes in the COS 2026 factsheet cover Work Permit holders in Manufacturing, Services, Marine Shipyard and Process. The factsheet announces nothing on the S Pass levy.

Does my existing S Pass holder need the new S$3,600 salary in January 2027?

Not automatically. The new minimum applies to new applications from 1 January 2027, and to renewals of passes expiring from 1 January 2028. An existing holder is assessed against the new salary at renewal.

What is the daily S Pass levy rate?

MOM states S$21.37 a day for an S Pass holder who did not work a full calendar month. It is calculated as the monthly levy times 12, divided by 365, rounded up to the nearest cent.

Need help planning S Pass applications or renewals ahead of the 2027 and 2028 changes? Contact Little Big Employment Agency for pass, PR and citizenship applications. Email [email protected] or Call/SMS/WhatsApp +65 8501 7133.

Official sources used: MOM S Pass quota and levy requirements, MOM S Pass eligibility and the MOM COS 2026 foreign workforce policy factsheet.

Last reviewed: 7 November 2026. The Editorial Team, Little Big Employment Agency.