Managing a foreign workforce in Singapore means tracking a dense matrix of deadlines — pass renewals, levy payments, quota reviews, tax clearance obligations, and a rolling cycle of regulatory changes. Unlike some jurisdictions where employment compliance is managed reactively, Singapore’s Ministry of Manpower operates a rule-based, deadline-driven system where missing a date can mean a fine, a failed renewal, or — at worst — a revoked pass and a lapsed work authorisation. For HR managers overseeing EP, S Pass, and Work Permit headcount, a Singapore HR compliance calendar MOM is not a luxury. It is a core operational tool.
This calendar consolidates the key compliance deadlines and regulatory events that HR managers must track in 2026 and into 2027, with notes on the action required at each stage.
Before the Calendar: The Foundational MOM Compliance Framework
Singapore’s work pass compliance framework rests on three pillars: the Employment of Foreign Manpower Act (EFMA), which governs pass conditions and employer obligations; the Work Injury Compensation Act, which covers employer obligations for work-related injury or illness; and the Employment Act, which sets out core employment terms and protections for local and foreign employees alike.
Employers must hold a valid EntrePass, Employment Pass, S Pass, or Work Permit for each foreign employee. Compliance obligations attach to the employer, not just the pass holder — a fact that is often underappreciated. It is the employer who is liable for failing to notify MOM of a change in employment conditions, for employing a pass holder on duties outside the scope of their declared role, or for failing to cancel a pass within the required timeline when an employee leaves.
For a detailed breakdown of EP conditions and employer obligations, see our complete Singapore Employment Pass guide for 2026. For S Pass quota and levy mechanics, the Singapore Foreign Worker Levy guide for 2026 provides sector-by-sector levy rates and quota calculations.
Singapore HR Compliance Calendar MOM: Key Dates and Deadlines for 2026–2027
Ongoing Monthly: Levy Payment
S Pass and Work Permit levy is assessed and collected by MOM monthly, via GIRO deduction on the 17th of each month (or the next business day if the 17th falls on a weekend or public holiday). The levy is calculated based on the number of S Pass and Work Permit holders on the employer’s payroll as at the start of each month. HR teams should reconcile their levy bills against their headcount roster monthly — discrepancies can arise when passes are newly approved, cancelled, or under appeal. Levy rates vary by sector and pass tier; see the MOM foreign worker levy page for current rates by sector.
Ongoing: Pass Renewal — 6 Months Before Expiry
MOM recommends submitting pass renewal applications at least six months before the pass expiry date to allow adequate processing time. For EP renewals, the employer (or the pass holder if self-employed) submits via the EP eService on myMOM Portal. For S Pass renewals, the employer submits via Work Pass Online. Renewal applications submitted less than one month before expiry risk lapsing the pass if approval is delayed. Build renewal reminders into your HR system for every pass holder at the six-month and three-month marks.
Critically, renewal applications submitted on or after 1 January 2028 for passes expiring from that date must meet the new 2027 qualifying salary floors — SGD 6,000 per month for EP (most sectors) and SGD 3,600 for S Pass (most sectors). HR teams should audit salary-at-risk headcount now. For the full breakdown of the upcoming salary changes and their timeline, see our guide on the 2027 EP and S Pass salary increases.
Ongoing: Pass Cancellation — Within 1 Week of Cessation
When a foreign employee ceases employment — whether by resignation, termination, or contract expiry — the employer must cancel the pass within one week of the last day of employment. Late cancellation is a breach of pass conditions and can attract MOM enforcement action. For EP holders, the pass holder retains a 30-day stay grace period after cancellation to wind up their affairs. Pass cancellation triggers a concurrent obligation to assess whether IR21 tax clearance is required.
Ongoing: IR21 Tax Clearance — 1 Month Before Departure or Final Payment
Employers must file IR21 (Notification of Employee Cessation) with IRAS at least one month before a foreign employee ceases employment or leaves Singapore, or within one month of the date of cessation — whichever is earlier. IR21 applies to foreign employees and Singapore PRs who have been working in Singapore and are leaving the country permanently or for more than three months. Failure to file IR21 correctly can result in IRAS withholding tax assessments and penalties. The employer must withhold the foreign employee’s final salary pending IRAS clearance. For detailed guidance, the IRAS IR21 guidance sets out the filing process and timelines.
Key Calendar Dates in H2 2026
1 July 2026: Local Qualifying Salary Rises to SGD 1,800
From 1 July 2026, the Local Qualifying Salary (LQS) — the minimum monthly wage a local employee must earn to be counted as a full unit in the employer’s S Pass and Work Permit quota calculation — rises from SGD 1,600 to SGD 1,800 for full-time employees. Local employees earning between SGD 900 and SGD 1,799 will count as 0.5 of a quota unit; those earning below SGD 900 will count as zero.
The practical implication: any employer whose local headcount includes employees earning between SGD 1,600 and SGD 1,799 will see their effective quota shrink on 1 July 2026 unless wages are raised. HR managers should audit local headcount salaries now, model the quota impact, and plan wage adjustments with the support of the LQS S$1,800 employer action guide. The Progressive Wage Credit Scheme (PWCS) co-funds 30% of eligible wage increases in 2026, reducing the net cost of adjustment for qualifying employers.
1 July 2026: S Pass Qualifying Salary Rises to SGD 3,600 (New Applications)
Also from 1 July 2026, the S Pass minimum qualifying salary for new applications rises from SGD 3,300 to SGD 3,600 per month (most sectors), and from SGD 3,800 to SGD 4,000 for the Financial Services sector. Any S Pass application submitted on or after 1 July 2026 must meet the new thresholds. Renewals for passes expiring before January 2028 are not yet subject to the new floor — but new hires are. Review your S Pass pipeline for the second half of 2026 and ensure offer letters reflect the new qualifying salary.
September 2026: NTS Occupation List Expansion
MOM confirmed at COS 2026 that eight new occupations in the Food Services, Social Services, and Air Transportation sectors will be added to the Non-Traditional Source (NTS) Occupation List from September 2026. This allows employers in those sectors to hire higher-skilled Work Permit holders from non-traditional source countries for those roles. HR teams in the affected sectors should review the updated NTS Occupation List when published and assess whether this creates new hiring flexibility.
Key Calendar Dates in 2027
1 January 2027: New EP and S Pass Salary Floors for New Applications
From 1 January 2027, new EP applications must meet the new salary floor of SGD 6,000 per month (most sectors) or SGD 6,600 (Financial Services). New S Pass applications must meet SGD 3,600 (most sectors) or SGD 4,000 (FS). Applications submitted before 31 December 2026 may still be assessed against current thresholds, subject to MOM’s assessment basis rules — confirm this with your immigration agent before relying on the pre-2027 window.
1 January 2027: ONE Pass (AI and Tech) Track Opens
From January 2027, the new ONE Pass (AI and Tech) track — which replaces the existing Tech.Pass — opens for new applications. The Tech.Pass will cease to accept new applications after 31 December 2026. Employers in tech and AI who are planning pass applications for senior technical talent or founders should review the ONE Pass (AI and Tech) criteria, which include a SGD 30,000/month salary threshold (or a combination of cash and vested ESOP/ESOW components) and at least five cumulative years of relevant experience. See our detailed guide on the ONE Pass AI and Tech track replacing Tech.Pass.
1 January 2028: EP and S Pass Renewal Salary Floors Apply
Renewal applications for EP and S Pass holders whose passes expire from 1 January 2028 onwards must meet the new 2027 salary floors (SGD 6,000 EP most sectors, SGD 3,600 S Pass most sectors). Begin auditing your renewal pipeline in mid-2026 to identify holders whose current salary will fall below the new floor at renewal. Salary adjustments should be implemented before the renewal application is submitted — late-stage adjustments made solely to meet the renewal threshold carry credibility risk with MOM.
Year-Round: Employer Notification Obligations
Beyond the scheduled deadlines above, employers have ongoing notification obligations to MOM whenever certain changes occur. Notifications must be made promptly — typically within two weeks — for: a change in the pass holder’s job title, job scope, or employing entity (where the entity changes due to a corporate restructuring); any termination of a pass holder’s employment; any change in the pass holder’s salary that is material; and any change in the employer’s registered address or business activity. Failing to notify MOM of these changes is a compliance breach even if the underlying employment continues lawfully.
For companies undergoing corporate restructuring, mergers, or changes in employing entity, the Workplace Fairness Act 2025 employer compliance obligations add a further dimension to consider — ensuring that changes in workforce structure do not inadvertently trigger discrimination concerns under the new framework.
Managing HR Compliance Proactively
The employers who handle Singapore MOM compliance most effectively are those who treat it as a systematic programme rather than a series of reactive fire-fights. Building a compliance calendar into your HRIS system, conducting a quarterly pass audit, and maintaining a rolling 12-month renewal forecast are the operational foundations of a defensible compliance posture.
Our team at Singapore Employment Agency — a MOM-licensed employment agency (Licence 19C9790) — provides ongoing work pass management services for employers, including renewal tracking, quota monitoring, and MOM notification management. For payroll structuring, corporate secretarial, and broader governance matters, Raffles Corporate Services provides a complementary suite of corporate services for Singapore-based businesses.
— The Editorial Team, Little Big Employment Agency