Singapore’s Ministry of Manpower compliance framework is not a single annual filing — it is a continuous rhythm of levy payments, quota monitoring, pass renewals, tax clearances, and deadline-driven regulatory changes that accumulate throughout the year. Miss one element and the consequences range from financial penalties to pass cancellations. This Singapore HR Manager’s MOM compliance calendar maps the key obligations across 2026, with particular attention to the changes that take effect mid-year and the planning windows that experienced HR managers build into their workflows to stay ahead of deadlines.
The calendar is structured around monthly obligations, quarterly checks, and the specific one-off or annual deadlines that are most commonly overlooked. It covers Employment Pass and S Pass holders, Work Permit holders, and the employer-side obligations that apply across all foreign employee categories.
Monthly Obligations: The Non-Negotiable Cadence
Foreign Worker Levy — Monthly Payment
The Foreign Worker Levy is deducted monthly by MOM via GIRO, per MOM’s Foreign Worker Levy guidelines, from the employer’s registered bank account, typically on the 17th of the following month. Employers are responsible for ensuring sufficient funds are available and that the GIRO mandate is current. Levy payments must be made for every month a Work Permit or S Pass holder is on the payroll, including periods of unpaid leave and hospitalisation. A levy waiver may be applied for when a foreign employee is hospitalised for four or more consecutive days — but this must be applied for proactively; it is not automatic.
As at May 2026, the S Pass levy is SGD 650 per month (flat rate, standardised since September 2025). Work Permit levy rates vary by sector — see the full breakdown in our article on Singapore Foreign Worker Levy 2026 by sector. Per the Ministry of Manpower, any employer with outstanding levy will be blocked from applying for or renewing any work pass until the arrears are cleared. Monthly levy compliance is therefore a prerequisite for all other MOM transactions.
Quota Monitoring — Monthly Headcount Check
Work Permit and S Pass hire is capped by your Foreign Worker Quota — a percentage of your total workforce (local and foreign) that can be filled by foreign workers on these pass types. The S Pass quota is 10% for services sector employers and 15% for non-services. Breaching quota is not possible within MOM’s system (new applications will be blocked), but quota creep — where your local headcount falls and quota capacity shrinks without an equivalent reduction in foreign workers — is a real risk.
The important change from 1 July 2026: the Local Qualifying Salary (LQS) — the minimum salary a local employee must earn to be counted toward your foreign worker quota — rises from SGD 1,600 to SGD 1,800 per month for full-time workers. Employers with local employees earning between SGD 1,600 and SGD 1,799 per month will see those employees drop out of the LQS count from 1 July 2026, which may reduce their quota capacity. HR teams should run a quota impact analysis no later than June 2026 and adjust hiring plans accordingly.
Key Compliance Deadlines: May to December 2026
June 2026: Pass Renewal Pipeline Review
MOM’s pass renewal window opens 7–8 weeks before the expiry date, and experienced HR managers build a 12-week lead time into their planning — 4 weeks to gather documentation, 7–8 weeks for the renewal window, and buffer for MOM processing (typically 3–8 weeks for complex cases). Any EP or S Pass expiring between August and October 2026 should have its renewal initiated no later than June.
EP renewal is the point at which COMPASS re-scoring applies. If the employee’s profile has changed — job title, salary, employer — make sure the COMPASS score is recalculated before submitting. A renewal that drops below 40 COMPASS points will be rejected. Our Employment Pass guide covers COMPASS scoring in full, including the Diversity Bonus and Shortage Occupation List adjustments relevant to 2026 renewals.
1 July 2026: Local Qualifying Salary Increases to SGD 1,800
This is the most significant regulatory change affecting HR managers in the second half of 2026. From 1 July 2026, per MOM, the LQS rises from SGD 1,600 to SGD 1,800 per month for full-time local workers (part-time workers: pro-rated based on hours). Any local employee earning below SGD 1,800 full-time will not count toward your foreign worker quota from this date. Employers must audit their local payroll by June 2026 and either bring affected employees’ salaries up to SGD 1,800 or accept a reduction in their foreign worker quota capacity.
Ongoing: Work Permit and S Pass Renewals
Work Permit renewals typically open 8 weeks before expiry. The renewal involves confirming the worker’s continued employment, updated medical insurance, security bond, and where applicable renewed sector-specific safety certifications (e.g., Construction Safety Orientation course renewals in construction). A comprehensive timeline for Work Permit renewal is set out in our guide to Work Permit renewal in Singapore 2026.
For S Pass renewals, MOM may re-check the qualifying salary against the age-based benchmark at the time of renewal. If the employee’s salary has not kept pace with MOM’s progressive salary scale for their age cohort, the renewal may be rejected even if the initial application was approved at a lower salary. Employers should conduct a salary benchmarking review 6 months before renewal to identify and address any gap.
IR21 Tax Clearance: The Most Frequently Missed Obligation
Form IR21 is a tax clearance form that employers must file with IRAS when a non-Singapore-Citizen employee: (a) ceases employment in Singapore; (b) is posted overseas for more than three months; or (c) leaves Singapore for more than three months. The critical compliance requirement, per the IRAS IR21 tax clearance guidance: IR21 must be filed at least one month before the cessation date or departure date, whichever is earlier.
In practice, IR21 is the obligation most commonly missed by HR teams that have not built it into their offboarding workflow. The consequences are significant: IRAS may hold the employer liable for the tax that was not withheld, and the employer may be required to repay to IRAS amounts equivalent to the employee’s unpaid tax liability up to the amount of the employee’s final salary and any monies due.
A clean IR21 process requires: knowing the final day of employment and departure date; withholding the employee’s final salary and monies due until tax clearance is received; submitting the form via myTax Portal at least one month in advance; and releasing the withheld amounts only after the Clearance Directive (previously called the Directive to Pay) is issued by IRAS. The auto-clearance programme applies to certain low-risk employees but HR teams should not assume auto-clearance without checking eligibility.
The full employer payroll compliance obligations, including IR21, are covered in detail in the Raffles Corporate Services Singapore Payroll and CPF Guide 2026.
TVCA Compliance: Vaporiser Policy Now an Employer Obligation
From 1 May 2026, the Tobacco and Vaporisers Control Act (TVCA) creates explicit duties on employers and premises occupiers to exercise due care to prevent the storage and use of vaporisers on their premises. This is not a passive prohibition — it requires an affirmative employer policy, physical signage, and a disciplinary framework. For foreign workers, a TVCA conviction carries the risk of work pass cancellation or non-renewal by MOM.
The practical compliance steps — policy wording, disciplinary tiers, signage requirements, and specific considerations for dormitories and factories — are covered in our detailed guide on Singapore workplace vaping policy and the TVCA 2026. HR managers who have not yet updated their employee handbooks should treat this as a June 2026 priority.
Forward Look: 1 January 2027 Changes
Two significant MOM changes take effect from 1 January 2027 and require advance preparation:
EP Qualifying Salary Increase
From 1 January 2027, the minimum qualifying salary for new EP applications rises to SGD 6,000 per month for most sectors and SGD 6,600 for the financial services sector (from the current SGD 5,600 and SGD 6,200). This affects not only new applications but also EP renewals lodged on or after 1 January 2027. Employers with EP holders currently earning between SGD 5,600 and SGD 5,999 per month must decide whether to increase those employees’ salaries to the new minimum before renewal, or risk having the renewal rejected. Building the salary increase into 2027 budgets now is strongly advisable.
ONE Pass AI and Tech Track Launch
From January 2027, MOM will launch the new ONE Pass (AI and Tech) track, which replaces the Tech.Pass. Employers with current Tech.Pass holders should plan for the transition and assess whether the new track’s equity-inclusive salary criterion creates renewal or upgrade opportunities. This development is covered in our article on the ONE Pass AI and Tech track replacing Tech.Pass.
Annual Obligations Summary Table
| Obligation | Deadline / Frequency | Applies To |
|---|---|---|
| Foreign Worker Levy payment | Monthly (GIRO ~17th) | WP and S Pass employers |
| Quota headcount review | Monthly | WP and S Pass employers |
| Skills Development Levy | Monthly | All employers |
| Pass renewal pipeline review | Quarterly (12-week lead) | All pass types |
| Salary benchmarking vs MOM thresholds | Annually (before renewal) | EP and S Pass employers |
| IR21 tax clearance filing | At least 1 month before cessation/departure | Non-SC employees leaving/ceasing |
| LQS audit (July 2026 change) | By June 2026 | WP and S Pass employers |
| TVCA workplace policy update | Immediate (effective 1 May 2026) | All employers |
| EP salary review for Jan 2027 threshold | By Q3 2026 budget cycle | EP employers |
| Medical insurance and security bond renewal | Annually (before policy expiry) | WP and S Pass employers |
Building the Compliance System
The most resilient approach to MOM compliance is a dedicated HR calendar with automated reminders built around each pass holder’s individual expiry date. A spreadsheet listing every foreign employee’s pass type, expiry date, renewal-window opening date, and IR21 trigger events (expected departure, cessation) — reviewed monthly by whoever owns the function — is the minimum viable system. Larger employers typically integrate this into their HRIS.
The cost of non-compliance is asymmetric: MOM penalties, levy arrears, and reputational damage from a cancelled pass all far exceed the cost of a disciplined monthly review. For more on the cost implications of your foreign workforce portfolio, see our article on the real cost of hiring a foreign professional in Singapore in 2026.
Little Big Employment Agency Pte Ltd (Licence No. 19C9790) advises HR teams and line managers on end-to-end work pass compliance — from COMPASS-ready EP applications through S Pass quota management and IR21 workflows. For a structured review of your foreign workforce compliance posture, contact the team at Singapore Employment Agency. For payroll, CPF, and IRAS compliance support, Raffles Corporate Services provides integrated corporate and HR advisory services.
— The Editorial Team, Little Big Employment Agency