S Pass

What the S Pass is, and who it is for

The S Pass sits between the Employment Pass and the Work Permit. MOM describes the holders as associate professionals and technicians, usually shortened to APTs: technicians, supervisors, draughtsmen, service crew leaders, healthcare assistants, skilled operators and similar roles that sit below the professional and managerial band but above general operative work.

The pass belongs to one employer and one occupation. If the holder changes employer, the new employer applies for a fresh pass. There is no transfer of an existing pass between companies.

The three things that make an S Pass harder than an Employment Pass

An Employment Pass has a salary floor and a scoring framework, but no cap on numbers and no levy. The S Pass has a salary floor, no scoring framework, and both a cap and a levy. In practice that means an S Pass application can fail for a reason that has nothing to do with the candidate.

The three constraints are worth stating plainly at the outset:

• The candidate must meet the age-graduated qualifying salary.
• The employer must have quota headroom on the day the application is filed, and again on the day of renewal.
• The employer must pay S$650 a month for every S Pass holder, for as long as the pass is live.

The quota is the constraint employers most often miss. A company can offer an excellent salary to an excellent candidate and still be refused because its local headcount has fallen, or because it has recently hired a Work Permit holder and used up the room.

Who may submit the application

Either the employing company or an employment agency licensed by MOM acting for the employer may file an S Pass application. A candidate cannot apply for their own S Pass. The company must have a CPF account, because MOM uses CPF records to compute the quota, and a company that has never applied for an S Pass or Work Permit must first declare its business activity so that MOM can assign it to a sector.

Qualifications

Declaring the candidate’s qualification is optional for an S Pass. That is a genuine difference from the Employment Pass, where qualifications are scored. If a qualification is declared, the employer is responsible for ensuring it is authentic and was awarded by an accredited institution appearing in the application form’s drop-down list. A false declaration is an offence, and we deal with the penalty below.

Family

An S Pass holder with a fixed monthly salary of at least S$6,000 may sponsor a spouse and children under 21 on a Dependant’s Pass. Below that figure there is no family pass. Employers can file the family application together with the S Pass application, but if the S Pass is refused the family application fees are lost, so it is usually cleaner to file the family pass after the main pass is approved.

The qualifying salary, now and from 1 January 2027

MOM benchmarks the S Pass qualifying salary against the top one third of local APT salaries by age. The figure rises with the candidate’s age, and financial services carries a higher floor than every other sector.

The right-hand column in each table applies to new applications submitted from 1 January 2027, and to renewals of passes expiring from 1 January 2028.

Table 1. S Pass qualifying salary by age, all sectors except financial services, in Singapore dollars per month

Age	Current minimum	From 1 Jan 2027
23 or below	3,300	3,600
24	3,368	3,668
25	3,436	3,736
26	3,505	3,805
27	3,573	3,873
28	3,641	3,941
29	3,709	4,009
30	3,777	4,077
31	3,845	4,145
32	3,914	4,214
33	3,982	4,282
34	4,050	4,350
35	4,118	4,418
36	4,186	4,486
37	4,255	4,555
38	4,323	4,623
39	4,391	4,691
40	4,459	4,759
41	4,527	4,827
42	4,595	4,895
43	4,664	4,964
44	4,732	5,032
45 or above	4,800	5,100

Table 2. S Pass qualifying salary by age, financial services, in Singapore dollars per month

Age	Current minimum	From 1 Jan 2027
23 or below	3,800	4,000
24	3,884	4,075
25	3,968	4,150
26	4,052	4,225
27	4,136	4,300
28	4,220	4,375
29	4,305	4,450
30	4,389	4,525
31	4,473	4,600
32	4,557	4,675
33	4,641	4,750
34	4,725	4,825
35	4,809	4,900
36	4,893	4,975
37	4,977	5,050
38	5,061	5,125
39	5,145	5,200
40	5,230	5,275
41	5,314	5,350
42	5,398	5,425
43	5,482	5,500
44	5,566	5,575
45 or above	5,650	5,650

What counts as fixed monthly salary

Fixed monthly salary is the basic monthly salary plus fixed monthly allowances that are guaranteed and paid every month. It excludes variable bonuses, commissions, overtime, reimbursements and benefits in kind such as employer-provided housing or transport. A generous total package does not help. MOM assesses the fixed component, and the figure declared in the application is the figure the employer is then obliged to pay.

The renewal cut-in, and why it is not 1 January 2027

Two different dates apply, and employers confuse them regularly. New applications submitted from 1 January 2027 are assessed against the higher figures. Renewals are assessed against the higher figures only where the current pass expires on or after 1 January 2028.

The practical consequence is that a pass renewed in, say, November 2027 is still assessed against today’s figures, while one renewed in January 2028 is not. An S Pass holder currently at S$3,400 whose pass expires in February 2028 will need to be at S$3,600 or more by then, and more again if a birthday falls in between. Salary planning for 2027 therefore needs to be built around individual pass expiry dates rather than the calendar year. We set out the planning sequence in our employer compliance guide.

Converting an S Pass holder to a Work Permit

MOM has acknowledged that some employers will respond to rising S Pass salary floors by converting holders to Work Permits in order to keep experienced people. Where that happens, MOM recognises the experience the converter accumulated while holding an Employment Pass, S Pass or Work Permit, and counts it towards the years of experience used to assess eligibility for higher-skilled (R1) levy status on the Work Permit.

The Dependency Ratio Ceiling and the S Pass sub-quota

The Dependency Ratio Ceiling, or DRC, is the maximum proportion of a company’s total workforce that may be made up of Work Permit and S Pass holders together. Within that ceiling there is a separate, tighter sub-quota for S Pass holders alone.

Table 3. Dependency Ratio Ceiling and S Pass sub-quota by sector

Sector	DRC, Work Permit and S Pass combined	S Pass sub-quota
Construction	83.3%	15%
Process	83.3%	15%
Marine shipyard	75%	15%
Manufacturing	60%	15%
Services	35%	10%

A separate sub-quota limits People’s Republic of China Work Permit holders to 8 per cent of the total workforce in services and 25 per cent in manufacturing. That cap does not apply to S Pass holders, but it sits inside the same overall DRC, so it affects how much room is left.

How MOM works out the total workforce

The total workforce is the sum of three things: the latest three-month average number of local employees earning at least the Local Qualifying Salary, the number of issued Work Permit holders, and the number of issued S Pass holders. Foreign employees therefore count towards the denominator as well as the numerator, which is why a small increase in local headcount buys more than one extra foreign worker.

The Local Qualifying Salary is S$1,800 a month. For part-time locals working fewer than 35 hours a week the test is a gross hourly rate of at least S$10.50. Locals are counted as follows.

Table 4. How a local employee counts towards quota entitlement

Monthly salary of the local employee	Counts as
At least S$1,800	1 local employee
At least S$900 but below S$1,800	0.5 local employee
Below S$900	Not counted

A Singaporean or permanent resident employed under a contract of service counts, and that includes the company’s own director. Business owners of sole proprietorships and partnerships do not count, and neither do platform workers. A local employee may count towards the foreign worker quota of up to two companies, but a company with multiple CPF accounts must not declare the same employee under different accounts to manufacture quota. Doing so is a specific infringement under the Employment of Foreign Manpower Act, dealt with below.

Timing, and why quota is a moving figure

MOM updates the local employee count every Saturday, and the new quota balance is visible on the next working day. The count is a three-month average, so a new local hire does not improve quota until their first full month of salary and CPF has been declared and paid, and then only gradually as the average moves.

Late or inaccurate CPF and salary declarations reduce quota and can push existing workers into higher levy tiers. This is the single most common self-inflicted problem we see. A payroll run submitted a fortnight late can cost an employer an S Pass approval three months later. Payroll and CPF are handled by our affiliate Raffles Corporate Services, and getting that discipline right is part of the work pass plan, not separate from it.

What happens when the quota is exceeded

If a company exceeds its quota, WP Online shows the excess, and new Work Permit and S Pass applications and renewals may be rejected. The employer may cancel the excess passes to come back within the limit. If it does not, the excess work passes will be revoked and the company will not be allowed to hire new foreign workers for six months. That six-month block is the part employers underestimate. It is not a fine that can be paid off.

The levy

The levy is a pricing mechanism rather than a tax on profit. It is payable for every S Pass holder from the day the pass is issued until the day it is cancelled, expires, or is revoked, and it must be paid by GIRO.

Table 5. S Pass levy rates

Item	Rate	Notes
Monthly levy, all sectors and all tiers	S$650	Harmonised since 1 September 2025
Daily levy	S$21.37	Where the holder did not work a full calendar month
Daily rate formula	(monthly rate x 12) / 365	Rounded up to the nearest cent
Levy penalty for late payment	Capped at 30% of the outstanding levy	Accrues daily under the Act

This is a point on which most competitor pages are out of date. Before 1 September 2025 the S Pass levy was tiered, with a lower basic tier and a higher rate for employers hiring close to their sub-quota. Since that date there is one rate: S$650, in every sector, at every tier. If a guide still shows you an S Pass levy table with several rows of different numbers, it has not been updated.

The levy stops one day before cancellation. It does not stop when the employee goes on leave, travels, or stops being needed. It stops when the pass is cancelled, and not before.

Worked example: quota and levy in a services company

Take a services company with 18 local employees who each earn at least the Local Qualifying Salary, so 18 count in full. It has no foreign employees yet. The services DRC is 35 per cent and the S Pass sub-quota is 10 per cent.

Step 1: the combined ceiling

Foreign workers count in the total workforce, so the calculation is circular and has to be solved rather than simply multiplied. With 18 locals and 9 foreign workers the total workforce is 27, and 35 per cent of 27 is 9.45. Nine foreign workers therefore fit. Adding a tenth would make the workforce 28, of which 35 per cent is 9.8, and ten would breach the ceiling. So this company can employ a maximum of nine Work Permit and S Pass holders combined.

Step 2: the S Pass sub-quota

Ten per cent of a total workforce of 27 is 2.7. The company can therefore hold two S Pass holders. A third would not fit: with three S Pass holders and six Work Permit holders the workforce is still 27, and three exceeds 2.7.

Step 3: the monthly levy bill

Assume the company fills its room with two S Pass holders and seven basic-skilled Work Permit holders. The S Pass levy is flat. The Work Permit levy in services is tiered on the share of the workforce, so the seven permits fall across three bands.

Table 6. Illustrative monthly levy for the worked example, services sector, basic-skilled Work Permit holders

Component	Headcount	Monthly rate	Monthly cost
S Pass holders	2	S$650	S$1,300
Work Permit, Basic Tier, up to 10% of workforce	2	S$450	S$900
Work Permit, Tier 2, above 10% to 25%	4	S$600	S$2,400
Work Permit, Tier 3, above 25% to 35%	1	S$800	S$800
Total per month	9		S$5,400
Total per year	9		S$64,800

Two honest caveats. First, the tier allocation above is our illustration of how the bands work; MOM computes the actual allocation itself and the authoritative figure is the levy bill and the quota balance shown in WP Online. Second, MOM publishes a quota calculator and a guide on the calculation of the quota and levy bill, and both should be used before anyone commits to a hiring plan.

What the arithmetic shows is the shape of the decision. Adding two more locals at the Local Qualifying Salary would lift the workforce base and buy roughly one more foreign worker and a little more S Pass room. Losing two locals does the reverse, and it does it to the renewals as well as to new hires.

Fair Consideration Framework and the advertising duty

Before filing most S Pass applications the employer must advertise the role on MyCareersFuture and consider all candidates fairly. This is the same Fair Consideration Framework that applies to Employment Pass applications, and the same errors cost employers applications.

The 14-day rule

The advertisement must be open on MyCareersFuture for at least 14 consecutive days before the application is submitted. That also applies to a reposted advertisement that had closed. If the employer changes the hiring organisation’s unique entity number, the occupation, the salary or the number of vacancies, a new advertisement must be posted and kept open for another 14 consecutive days. An advertisement that expired or closed more than three months ago cannot be used at all.

What the advertisement has to say

MOM will reject applications linked to advertisements that are discriminatory or do not represent the job accurately. In particular the advertised job must match the occupation in the S Pass application, the employer submitting the application must be the same entity named in the advertisement, and the salary must be clear, specific and consistent. The salary range must be visible to all candidates and cannot be hidden, the maximum cannot exceed twice the minimum, and the range must contain the salary actually offered to the candidate. Where one advertisement supports several applications, the number of applications cannot exceed the number of vacancies advertised.

No job offer should be made during the 14-day window. The point of the window is that local jobseekers get a genuine opportunity to apply and be considered, and an offer made on day three defeats it.

Table 7. When the S Pass advertising requirement does not apply

Situation	Exempt from advertising	Still subject to fair hiring
Company has fewer than 10 employees	Yes	Yes
Fixed monthly salary of S$22,500 and above	Yes	Yes
Vacancy lasts not more than 1 month	Yes	Yes
Role filled by a local transferee from a related Singapore branch, subsidiary or affiliate	Yes	Yes
Everything else	No	Yes

The S$22,500 exemption is included for completeness. It is close to theoretical on an S Pass, where the qualifying salary tops out at S$5,650. In practice the exemption employers actually rely on is the one for companies with fewer than 10 employees.

Medical insurance, work injury cover and the Primary Care Plan

Medical insurance

An employer must buy and maintain medical insurance for every S Pass holder before the pass can be issued or renewed, and the cost cannot be passed to the worker. The cover must include inpatient care and day surgery, including hospital bills for conditions that are not work-related, and must be at least S$60,000 a year for each holder. Where a plan has sub-limits, for inpatient care, day surgery or per medical condition, each sub-limit has to meet that annual minimum on its own.

MOM’s enhanced medical insurance requirements came in two stages. From 1 July 2023 the annual claim limit rose to at least S$60,000, with a co-payment above S$15,000 shared 75 per cent by the insurer and 25 per cent by the employer. From 1 July 2025 policies must also use standardised allowable exclusion clauses, must be priced on two age bands, being 50 and below and above 50, and must provide for the insurer to pay the hospital directly once a claim is admitted.

A limited co-payment arrangement with the worker is permitted for medical bills, but only if all three conditions are met: the co-pay amount is reasonable and does not exceed 10 per cent of the worker’s fixed monthly salary, the co-payment does not run for more than six months in every two years of employment, and the arrangement is explicitly written into the employment contract or collective agreement with the worker’s full consent.

Work injury compensation insurance

This is a separate duty under separate legislation and it catches employers out. Under the Work Injury Compensation Act 2019, an employer must insure all employees doing manual work regardless of salary, and all employees doing non-manual work who earn S$2,600 a month or less. That covers local and foreign employees alike. Many S Pass holders fall inside one or both limbs. Since 1 January 2021 the policy must be issued by a designated insurer and comply with MOM’s compulsory terms. Failure to provide adequate insurance is an offence carrying a fine of up to S$10,000 or imprisonment of up to 12 months, or both.

The Primary Care Plan

The Primary Care Plan is mandatory for S Pass holders who either stay in dormitories that can accommodate seven or more workers, or work in the construction, marine shipyard or process sectors based on the employer’s declared business activity. It is optional, and encouraged, for everyone else.

Where it is required, the employer must buy it before the S Pass can be issued or renewed, and must then declare the purchase in the EP eService. The plan can only be bought from MOM’s appointed Anchor Operators, according to the zone where the workers live. It runs for 12 months and renews automatically unless the employer terminates it. Cancelling the S Pass does not cancel the Primary Care Plan: the employer has to contact the Anchor Operator separately, no refund is given for the termination month, and the worker keeps access until the end of that month. MOM has announced enhancements to the plan from 1 April 2027.

Applying: steps, timelines and MOM fees

Applications are submitted through the EP eService on the myMOM Portal. The candidate does not need to be in Singapore when the application is filed. The passport must be valid for at least seven months, and the pass will only be granted up to one month before the passport expires.

Table 8. S Pass application timeline

Stage	Timing	Who acts
Advertise on MyCareersFuture	14 consecutive days minimum	Employer
Obtain written consent and complete the candidate’s form	Before filing	Employer and candidate
Update the company’s turnover information for the past 3 years	Before filing	Employer
Submit the application	Same day	Employer or licensed agency
MOM outcome	Processed or an update within 10 business days	MOM
In-Principle Approval validity	60 days to enter Singapore and get the pass issued	Candidate
Buy medical insurance, work injury cover and, if required, the Primary Care Plan	Before issuance	Employer
Get the pass issued	Immediate, candidate must be in Singapore	Employer or agency
Notification letter validity	1 month from issue	Candidate
Fingerprint and photo registration, if required	Within 1 week after the pass is issued	Candidate
Card delivery	Within 5 working days of registration or document verification	MOM

The In-Principle Approval is a pre-approved single-entry visa. It gives the candidate 60 days to enter Singapore and have the pass issued, and it states whether a medical examination is required after arrival. This is a shorter window than the Employment Pass, where the equivalent period is six months, and it is the timing error we correct most often.

The notification letter issued once the pass is granted is valid for one month. It allows the candidate to start work and to travel in and out of Singapore while the card is produced. The In-Principle Approval does not. Employment may only begin once the pass has been issued.

Table 9. MOM fees and our published service fees

Item	Amount	When
MOM application fee	S$105	On submission
MOM issuance fee	S$100 per pass	On issuance, new and renewal
Card replacement, damaged	S$65.40	As needed, inclusive of GST
Card replacement, lost or stolen, first time	S$109	As needed, inclusive of GST
Card replacement, lost or stolen, subsequent	S$327	As needed, inclusive of GST
Monthly levy	S$650 per holder	Monthly, by GIRO
Our service fee, new S Pass application	S$1,400	Includes MOM fees and one appeal if rejected
Our service fee, S Pass renewal	S$200	Excludes MOM fees such as issuance
Our service fee, updating particulars with MOM	S$80 per change	As needed

The Self-Assessment Tool

MOM publishes a Self-Assessment Tool and advises employers not to apply where the tool shows the candidate is ineligible, because the application will be rejected. MOM also publishes its own figure for the other direction: where the tool shows a candidate is eligible, MOM states there is around a 90 per cent chance the candidate will get a pass. That is MOM’s statement about its own tool. It is not a promise by us, or by anyone else, about a particular application.

Renewing an S Pass

The renewal window opens up to six months, or 180 days, before the pass expires, and the application must be made before the pass expires. Renewing early costs nothing: the renewed pass begins when the current one ends.

To renew, the holder must still meet the eligibility requirements, the passport must be valid for at least seven months, and the employer must have sufficient S Pass quota in its sector. A renewed pass may run for up to three years, limited by passport validity in the same way as a new pass. The MOM issuance fee is S$100, and the application is processed or given an update within 10 business days.

Where the Primary Care Plan applies, the employer must buy it after receiving the renewal notice and declare the purchase before the pass can be renewed. The In-Principle Approval issued on a successful renewal is valid for 60 days, and the pass must be issued before the current one expires. If the new pass is issued after the old one has expired, levy penalties or an overstaying fine, or both, may be imposed, and the levy remains payable throughout.

Miss the expiry date and a fresh application is required, with the advertising duty, the application fee and the full assessment that follows. There is no grace period.

Planning ahead

Two quiet risks sit in the renewal. The first is salary: passes expiring from 1 January 2028 are measured against the higher figures in Tables 1 and 2. The second is quota: a company whose local headcount has fallen since the pass was granted may simply have no room to renew, even though nothing about the employee has changed. Both are visible months in advance to anyone who looks.

If the application is rejected

An appeal may be lodged within three months of the rejection. Only the employer, or the authorised third party that submitted the original application, may appeal. MOM will not deal with the candidate directly, or with anyone else. MOM publishes that 85 per cent of appeals are processed within six weeks.

The rejection advisory in the EP eService sets out the reasons and what to do next. An appeal only changes the outcome if it puts new information in front of MOM. Where the fix is a factual one, MOM does not require supporting documents or remarks at all: for example where the candidate now meets the qualifying salary, where the company now has sufficient quota, or where an inconsistency between the declared qualification and the verification proof, an advertising failure or an outstanding IRAS tax matter has been resolved.

Where the underlying problem cannot be fixed, a fresh application later, with the facts genuinely changed, is usually a better use of everyone’s time than an appeal that restates the original application. Our service fee for a new application includes one appeal if the application is rejected.

Cancelling an S Pass

The pass must be cancelled within one week after the last day of the notice period, or within one week of departure if the holder has already left Singapore permanently. Cancellation can be submitted up to 14 days in advance. It takes effect immediately unless an advance date is given, and the levy stops one day before cancellation.

There is no need to cancel if the holder becomes a Singapore permanent resident, or if the pass has already expired. If the pass has expired and the holder is still in Singapore, the employer must request a Short-Term Visit Pass to give them lawful stay, or an overstaying fine will follow.

What the employer must do before cancelling

• Give the holder reasonable notice of the upcoming repatriation.
• Seek tax clearance from IRAS at least one month before the last day of employment.
• Settle all outstanding employment issues, including salary.
• Buy an air ticket with check-in luggage and pay all connecting transport costs to the international port of entry in the holder’s home country or the region nearest their hometown, unless the holder agrees in writing to bear that cost.

Check the airline’s boarding requirements and the home country’s entry requirements before booking, because a worker turned away at the gate remains the employer’s problem.

After cancellation

The worker cannot work, even while waiting to leave. The card must be cut in half and discarded. All family passes issued on the strength of the S Pass are cancelled automatically and cannot be reinstated. A Short-Term Visit Pass giving up to 30 days of lawful stay can be requested at cancellation, or within a day after the pass expiry date. Any Primary Care Plan must be terminated separately with the Anchor Operator.

Sector rules and ineligible occupations

The S Pass exists in every sector, but the sector changes the quota, and in construction it changes the eligibility of the employer itself. To apply for or renew an S Pass for construction workers of any nationality, the company must be registered in the Building and Construction Authority’s Contractors Registration System.

Companies that have never applied for an S Pass or Work Permit must declare their business activity, and MOM assigns the sector from that declaration. The sector is not a matter of preference. A company that manufactures but deploys people into a retail or food and beverage setting needs a separate services work pass account, and a company that stops meeting the manufacturing criteria can be reclassified, with immediate consequences for its quota.

Occupations that are not eligible

MOM maintains a list of objectionable occupations for which an S Pass will not be granted. The examples MOM publishes are masseurs and bar and lounge hostesses. Food stall owners holding a Singapore Food Agency licence are also not eligible to apply for an S Pass.

Tech@SG

Fast-growing technology companies newly expanding into Singapore and the region may be eligible for the Tech@SG Programme, which is administered separately and can assist with work pass access. It is worth checking before assuming the ordinary quota is the only route.

The law behind the S Pass

Almost everything on this page has a statutory source. Employers rarely need to read the Acts, but it is worth understanding what is a guideline, what is a licence condition, and what is a criminal offence, because the three carry very different consequences.

The Employment of Foreign Manpower Act 1990

The Act is the foundation. Section 5(1) states that a person must not employ a foreign employee unless the foreign employee has a valid work pass. Section 5(3) goes further: a person must not employ a foreign employee otherwise than in accordance with the conditions of that person’s work pass. Deploying an S Pass holder into a different occupation, or at a company other than the one named on the pass, is therefore an offence in its own right, even though the holder has a valid pass in their hand.

Section 5(4) and (5) remove the obvious defence. It is not enough to say you did not know the employee was a foreigner. The defendant must further prove due diligence, and is not deemed to have exercised due diligence unless the passport, document of identity or other travel document was checked.

Section 6 creates a presumption of employment: where a foreigner is found at any premises, the occupier is presumed, until the contrary is proved, to have employed them. Section 6A extends the exposure to an occupier who has control of access to a work place and permits a foreigner without a valid work pass to enter or remain there.

Section 7 is the machinery provision. It governs applications, allows the Controller of Work Passes to issue a pass with or without conditions, to issue an In-Principle Approval subject to conditions, and at any time to vary or revoke conditions, cancel an In-Principle Approval, suspend or revoke a pass, or under section 7(5)(d) debar a person from applying for or being issued with a work pass for a fixed period. Debarment is the consequence employers should fear most, and it flows from this subsection.

Section 11 authorises the levy and provides that it continues to be payable unless the pass has expired, been suspended or revoked, or been cancelled by the Controller on the employer’s application. Section 11(4) and (5) impose a daily penalty on unpaid levy, capped at 30 per cent of the outstanding amount, and the levy is recoverable as a debt due to the Government.

Section 12 states the principle behind the whole design: a work pass is valid only in respect of the employer and the foreign employee specified in it, and only for the trade, sector, occupation or type of employment specified in the pass or submitted in the application, or otherwise approved by the Controller. Section 13 requires the holder not to let anyone else have possession of the pass, and requires an employer handed a pass at the end of employment to return it to the Controller within seven days. Section 14 requires a lost, destroyed or defaced pass to be reported within seven days.

The Work Passes Regulations and the conditions of the pass

The conditions themselves live in the Employment of Foreign Manpower (Work Passes) Regulations 2012. Regulation 5 governs S Pass applications. Regulation 3(3) provides that every In-Principle Approval of an S Pass application is subject to the conditions in Part I of the Second Schedule and the regulatory conditions in Part II of the Second Schedule, both being conditions to be complied with by the employer. Those Schedules are the legal form of the obligations described on this page: paying the declared salary, maintaining medical insurance, bearing the costs that belong to the employer, and not deploying the holder outside the permitted occupation.

The Regulations draw a distinction that matters. A breach of an ordinary condition is a criminal offence prosecuted in court. A breach of a regulatory condition is a prescribed infringement, which the Controller deals with administratively by financial penalty. Both can be accompanied by debarment.

Regulation 12 empowers the Controller to require security to be furnished, and regulation 13 provides for its forfeiture where a condition of the security is breached. For the S Pass this is largely dormant: MOM states plainly that employers of S Pass holders do not have to post a security bond. The power exists, but it is not routinely exercised for this pass. It is exercised for the Work Permit, and we cover that on the Work Permit page.

Regulation 14 and the Seventh Schedule set the fees. Regulation 18 places the cost of employer-required training on the employer. Regulation 20A sets out what the Controller may consider when deciding whether to debar someone: whether the person has contravened the Act, the Employment Act 1968, the Work Injury Compensation Act 2019 or the Workplace Safety and Health Act 2006 in a way that affects their suitability as an employer, and whether the person has made reasonable efforts to provide fair employment opportunities to Singapore citizens. The second limb is the legal anchor of the Fair Consideration Framework.

Penalties

Table 10. Maximum penalties under the Employment of Foreign Manpower Act 1990

Conduct	Provision	Penalty
Employing a foreign employee without a valid work pass	Section 5(1), penalty in 5(6)(a)	Fine of at least S$5,000 and not more than S$30,000, or imprisonment up to 12 months, or both
Second or subsequent conviction, individual	Section 5(6)(b)(i)	Fine of at least S$10,000 and not more than S$30,000, and imprisonment of not less than 1 month and not more than 12 months
Second or subsequent conviction, body corporate	Section 5(6)(b)(ii)	Fine of at least S$20,000 and not more than S$60,000
Foreign employee working without a valid work pass	Section 5(7)	Fine up to S$20,000, or imprisonment up to 2 years, or both
Employing otherwise than in accordance with the pass conditions	Section 5(8)	Fine up to S$10,000
Breaching a condition of the pass or In-Principle Approval	Section 22(1)(a), penalty in 22(1)(h)	Fine up to S$10,000, or imprisonment up to 12 months, or both
False or misleading statement or information to the Controller	Section 22(1)(d), penalty in 22(1)(i)	Fine up to S$20,000, or imprisonment up to 2 years, or both
Employee giving false information about their own qualifications	Section 22(3)	Fine up to S$20,000, or imprisonment up to 2 years, or both
Demanding or receiving money from a foreign employee as consideration for employment	Section 22A(1), penalty in 22A(2)	Fine up to S$30,000, or imprisonment up to 2 years, or both
Inflating the employer’s foreign employee entitlement	Section 25(1)	Financial penalty up to S$20,000
Breaching a regulatory condition of the pass or In-Principle Approval	Section 25(2)	Financial penalty up to S$10,000
Passing employer-borne costs to the foreign employee	Section 25(4), read with 25(6)	Financial penalty up to S$20,000
Failing to comply with a prescribed duty	Section 25A(2)	Financial penalty up to S$10,000

Section 25(6) is worth reading closely, because it lists the costs the employer must bear and may not recover from the employee: work pass application, issuance, renewal and reinstatement fees, other than those specifically prescribed as recoverable; the cost of furnishing any security required by the Controller; the cost of buying and maintaining the required medical insurance; the cost of required medical examinations; the levy and any penalty on it; the cost of training required by the employer or the Controller; and the cost of repatriating the foreign employee at any time. Deducting any of those from salary, or asking the employee to pay them, attracts a financial penalty of up to S$20,000.

Section 25(5) makes one point explicit that bears on quota. An act or omission that inflates the employer’s foreign employee entitlement includes failing to ensure that the company’s CPF contribution record as employer reflects only Singapore citizens and permanent residents actually employed by it, at the correct contribution rate. Padding the CPF record to buy quota is not an administrative slip.

The Employment Act 1968

S Pass holders are employees working under a contract of service and are covered by the Employment Act in the same way as local employees. The Act excludes seafarers, domestic workers, and statutory board employees and civil servants, but not foreign employees generally.

Part 4 of the Act, which deals with rest days, hours of work, overtime and related conditions of service, is narrower. It applies only to a workman doing manual labour earning a monthly basic salary of S$4,500 or less, and to a non-workman covered by the Act earning a monthly basic salary of S$2,600 or less. Basic salary here excludes overtime, bonus, annual wage supplement, productivity incentive payments, reimbursements and allowances. Part 4 does not cover managers or executives.

For S Pass holders the practical result is mixed. A technician on S$4,000 who does manual work is within Part 4. A supervisor on S$4,000 who is not a workman and not a manager is outside it, because S$4,000 exceeds the S$2,600 non-workman limit. The rest of the Employment Act, including salary payment timing, itemised payslips and key employment terms, applies either way.

The Immigration Act 1959

A work pass gives permission to work. Lawful stay is a separate question governed by the Immigration Act 1959. Section 15 of that Act provides that a person must not remain in Singapore after the cancellation of a permit or certificate, or after the expiry or notified cancellation of a pass, unless otherwise entitled or authorised to remain. Contravening it without reasonable cause is an offence. Where the person remains unlawfully for 90 days or less, the penalty is a fine of up to S$4,000 or imprisonment of up to six months, or both. Where the period exceeds 90 days, the penalty is imprisonment of up to six months and caning with not less than three strokes, or, where caning is not available under the Criminal Procedure Code 2010, a fine of up to S$6,000 in lieu of caning.

This is why the Short-Term Visit Pass at cancellation matters. Cancelling the S Pass ends the right to work immediately. Without a fresh immigration pass, it also ends lawful stay.

Debarment

Debarment under section 7(5)(d) prevents a company from applying for or being issued with work passes for a fixed period set by the Controller. MOM does not publish a fixed tariff for S Pass matters. It states that each case is assessed on its own merits, that the period reflects the severity of the offence, and that the employer is informed of the period. The conduct MOM lists as attracting debarment includes physical or psychological abuse of workers, covering up fatal or serious accidents, repeated convictions under the Workplace Safety and Health Act for accidents resulting in fatalities, defying a Stop Work Order, illegally employing or deploying migrant workers, exploiting workers by failing to pay salary or provide basic Employment Act benefits, and committing fraud to obtain work passes, including forging educational certificates or deliberately falsifying information.

Separately, and mechanically rather than as a penalty, a company that exceeds its quota and does not correct the excess will have the excess work passes revoked and will be unable to hire new foreign workers for six months.

Frequently asked questions

What is the minimum salary for an S Pass in 2026?

S$3,300 a month for a candidate aged 23 or below outside financial services, rising with age to S$4,800 at 45 and above. Financial services starts at S$3,800 and rises to S$5,650. The figure is fixed monthly salary, not total package.

What changes on 1 January 2027?

The entry figure rises to S$3,600 in the general sector and S$4,000 in financial services, and the whole age curve moves up with it. The new figures apply to new applications submitted from 1 January 2027 and to renewals of passes expiring from 1 January 2028.

How much is the S Pass levy?

S$650 a month for every S Pass holder. Since 1 September 2025 the rate has been harmonised across all sectors and all levy tiers. The daily rate, for a holder who did not work a full calendar month, is S$21.37.

How many S Pass holders can my company hire?

Up to 10 per cent of your total workforce in the services sector, and up to 15 per cent in construction, manufacturing, marine shipyard and process. That sits inside the overall Dependency Ratio Ceiling for Work Permit and S Pass holders combined, which is 35 per cent in services, 60 per cent in manufacturing, 75 per cent in marine shipyard and 83.3 per cent in construction and process.

How is my total workforce counted?

It is the latest three-month average number of local employees earning at least the Local Qualifying Salary, plus the number of issued Work Permit holders, plus the number of issued S Pass holders. A local earning at least S$1,800 counts as one; a local earning at least S$900 but below S$1,800 counts as half; below S$900 they do not count.

What happens if I exceed my quota?

New applications and renewals may be rejected. You may cancel the excess passes to come back within the limit. If you do not, the excess work passes will be revoked and your company will not be allowed to hire new foreign workers for six months.

Do I have to advertise on MyCareersFuture before applying?

Yes, for at least 14 consecutive days, unless your company has fewer than 10 employees, the vacancy pays S$22,500 a month or more, the vacancy lasts not more than one month, or the role is being filled by a local transferee from a related Singapore entity. Fair hiring obligations apply whether or not you are exempt from advertising.

Is a security bond required for an S Pass?

No. MOM states that employers of S Pass holders do not have to post a security bond. A S$5,000 security bond is required for each non-Malaysian Work Permit holder, which is a different pass.

How much medical insurance do I need?

At least S$60,000 a year for each S Pass holder, covering inpatient care and day surgery including non-work-related conditions. Any sub-limit in the plan must meet that figure on its own. Since 1 July 2025 the policy must also use standardised exclusions, be priced on two age bands and provide for direct payment to hospitals.

How long does an S Pass application take?

MOM processes most applications, or gives an update, within 10 business days. The In-Principle Approval then gives the candidate 60 days to enter Singapore and have the pass issued.

How much does an S Pass cost?

MOM charges S$105 to apply and S$100 to issue the pass, plus S$650 a month in levy for as long as the pass is live. Our fee for handling a new application is S$1,400, which includes the MOM fees and one appeal if the application is rejected. Renewals are S$200 excluding MOM fees.

Can an S Pass holder bring their family?

An S Pass holder earning a fixed monthly salary of at least S$6,000 may sponsor a spouse and children under 21 on a Dependant’s Pass. Below that, no family pass is available.

When do I have to cancel the pass?

Within one week after the last day of the notice period, or within one week of departure if the holder has already left Singapore permanently. You can submit the request up to 14 days in advance. Levy stops one day before cancellation.

Can I upgrade an S Pass holder to an Employment Pass?

Yes, by applying for an Employment Pass, provided the candidate meets the EP qualifying salary for their age and the application passes COMPASS. It is a new application, not a conversion, and the EP has no quota or levy.

What happens if the candidate starts work on the In-Principle Approval?

That is employment without a valid work pass. Under section 5(1) of the Employment of Foreign Manpower Act 1990 it carries a fine of at least S$5,000 and up to S$30,000, or imprisonment of up to 12 months, or both, with higher minimums on a second conviction. Work may only begin once the pass has been issued and the notification letter received.

How we can help

Little Big Employment Agency Pte Ltd is an employment agency licensed by the Ministry of Manpower, EA Licence 19C9790. We prepare and file S Pass applications for Singapore employers, and we handle renewals, appeals and cancellations.

What we do, and what stays with you

We check the candidate against the qualifying salary for their age and sector, check your quota position and your levy exposure before anything is filed, tell you honestly where the application is weak, prepare and check the documents, run the MyCareersFuture advertising sequence, file the application, and manage the exchanges with MOM through to issuance and card collection. The employment decision, the salary and the employment terms stay with you, because they are yours to make.

Our published fees

A new S Pass application is S$1,400, which includes the fees payable to MOM and one appeal if the application is rejected. A renewal is S$200, which excludes MOM fees such as the issuance fee. Updating particulars with MOM is S$80 per change. Disbursements such as translation or certification are extra and are paid direct to the provider. The levy and the insurance premiums are yours by law and cannot be included in any agency fee.

What we will not do

We do not promise approvals. MOM decides every application on its merits and no agency controls that. Where we think an application is unlikely to succeed as it stands, we will say so and tell you what would need to change. Payroll and CPF administration belong to our affiliate Raffles Corporate Services, which matters here because accurate, timely CPF declarations are what your quota is built on. Where a matter needs legal advice we refer it to an independent Singapore law firm under a separate engagement.

Talk to our team about an S Pass application, or read our employer compliance guide for the wider duties that come with hiring foreign employees.

Official sources

• MOM: Eligibility for S Pass, including the full qualifying salary tables
• MOM: Key facts on S Pass
• MOM: S Pass quota and levy requirements
• MOM: Consider all candidates fairly before you apply for an S Pass
• MOM: S Pass medical insurance requirements
• MOM: Apply for an S Pass
• MOM: Renew an S Pass
• MOM: Appeal against a rejected S Pass application
• MOM: Cancel an S Pass
• MOM: Local Qualifying Salary
• MOM: What is the Primary Care Plan
• MOM: Work injury compensation insurance
• MOM: Employment Act, who it covers
• Singapore Statutes Online: Employment of Foreign Manpower Act 1990
• Singapore Statutes Online: Employment of Foreign Manpower (Work Passes) Regulations 2012
• Singapore Statutes Online: Immigration Act 1959

Figures checked against MOM guidance and Singapore Statutes Online on 15 September 2026. Eligibility and approval depend on the individual application, and the Ministry of Manpower decides every case. This page is general information and not legal advice. See our legal and referral information.