, and any family who join you need their own passes.
MOM states that all foreigners who intend to work in Singapore must have a valid pass before they start work, and that employers who engage foreigners must ensure they hold one. Employment Pass candidates need to earn at least S$5,600 a month and pass the Complementarity Assessment Framework (COMPASS); S Pass candidates need at least S$3,300.
Everything below follows from which of those passes you hold.
Which pass fits your job
MOM sorts work passes by the level and type of work. The Employment Pass covers foreign professionals, managers, executives and technicians. The S Pass covers skilled workers, described by MOM as Associate Professionals and Technicians (APTs). The EntrePass covers foreign entrepreneurs who want to start and operate a business in Singapore that is venture-backed or possesses innovative technologies.
| Pass | Qualifying salary MOM states | Levy or quota | Duration MOM states |
|---|---|---|---|
| Employment Pass | From S$5,600, rising with age up to S$10,700 for those in the mid-40s | No foreign worker levy or quota required | First-time: up to 2 years; renewals: up to 3 years |
| S Pass | From S$3,300, rising with age up to S$4,800 for those in the mid-40s | Yes, employers are subject to a quota and levy | First-time: up to 2 years; renewals: up to 3 years |
| EntrePass | No stipulated minimum salary | No foreign worker levy or quota required | New pass and first renewal: up to 1 year; subsequent renewals: up to 2 years |
The qualifying salary is a fixed monthly salary. MOM compares it with the top one-third of local PMET salaries for the Employment Pass and the top one-third of local APT salaries for the S Pass. MOM also states that candidates in the financial services sector need higher salaries to qualify for both passes.
Who applies differs by pass. An employer or an appointed employment agent must apply for the Employment Pass, the S Pass and the Dependant’s Pass. A candidate can apply directly for the EntrePass. An overseas company without a Singapore-registered office needs to apply through a local sponsor for an Employment Pass.
Employment Pass: salary, duration and conditions
The Employment Pass is for foreign professionals, managers and executives with a job offer in Singapore who meet the eligibility criteria. MOM sets the qualifying salary from S$5,600 and states that it increases progressively with age, up to S$10,700 for those in the mid-40s. Candidates must also pass COMPASS. See Employment Pass eligibility for the salary and points detail.
Duration depends on your history. First-time candidates receive up to 2 years, and renewals run up to 3 years. MOM adds that experienced tech professionals with skills in shortage may be eligible for a longer 5-year duration pass. The pass is renewable.
Two conditions matter to employers. Employers can choose whether to provide medical insurance for Employment Pass holders. MOM lists no foreign worker levy or quota for the pass, and states that passes are available for eligible family members.
S Pass: salary floor, quota, levy and insurance
The S Pass carries a quota and a levy, which the Employment Pass does not. MOM states that employers are subject to a quota and levy for S Pass employees. The minimum qualifying salary is S$3,300, rising with age up to S$4,800 for those in the mid-40s.
The floor moves on a published schedule. MOM states that the S Pass minimum qualifying salary will increase from S$3,300 to S$3,600 for new applications from 1 January 2027 and for renewals expiring from 1 January 2028. Employment Pass vs S Pass sets out the two side by side.
Insurance and medical cover are mandatory here. Employers must provide medical insurance for S Pass holders and submit the insurance details online. After getting the in-principle approval or renewal letter, employers must buy a Primary Care Plan for workers who stay in dormitories that can accommodate 7 or more workers, or who work in the construction, marine shipyard and process (CMP) sectors, then declare the purchase on the myMOM Portal before the pass is issued or renewed.
Duration mirrors the Employment Pass, with one extra limit. A first-time candidate receives up to 2 years and renewals up to 3 years. MOM notes the duration granted is limited by passport validity: the pass can only be valid up to 1 month before the passport expiry date. If the holder changes jobs, the new employer has to apply for a new pass.
EntrePass and other MOM routes
The EntrePass suits founders rather than employees. MOM sets no stipulated minimum salary for it. New passes and first renewals run up to 1 year, and subsequent renewals run up to 2 years, with renewal subject to the renewal criteria.
Enterprise Singapore works with MOM to evaluate EntrePass applications. MOM states that Enterprise Singapore may contact EntrePass holders periodically for engagement and audit purposes. The pass is renewable, allows passes for eligible family members, and requires no foreign worker levy or quota.
MOM lists further routes on its passes page. The Personalised Employment Pass is for high-earning existing Employment Pass holders or overseas foreign professionals and offers greater flexibility than an Employment Pass. The Overseas Networks & Expertise Pass is for top talent in business, arts and culture, sports, as well as academia and research. The Miscellaneous Work Pass covers foreign speakers, religious workers and journalists on short-term assignments of up to 60 days.
What the employer does before you travel
Fair consideration comes first. MOM requires employers to advertise on MyCareersFuture and consider all candidates fairly before applying for an Employment Pass or an S Pass. Employers must also know the eligibility and requirements and find out the documents required.
S Pass employers have extra steps. They must understand the S Pass quota and levy requirements. An employer that has never applied for an S Pass needs to declare its business activity.
The application then follows a set sequence. The employer applies for the pass and waits for the outcome. If the pass is approved, the employer gets an in-principle approval letter. The employer must also ensure that the candidate complies with the latest travel requirements.
Arriving: the SG Arrival Card
ICA requires the SG Arrival Card with Electronic Health Declaration before you reach Singapore. Submit it within three days, including the day of arrival. Submission is free of charge, and ICA states that it does not support or endorse commercial entities that submit the card for a fee.
Two groups use different options at the e-Service. Singapore citizens, permanent residents and Long-Term Pass holders submit a health declaration; Long-Term Pass holders include holders of a Student’s Pass, Dependant’s Pass, Long-Term Visit Pass and Work Pass. Foreign visitors, including In-Principle Approval letter holders, submit arrival information and a health declaration.
Two exemptions apply. Travellers transiting or transferring through Singapore without seeking immigration clearance are not required to submit, and neither are residents travelling through Woodlands and Tuas Checkpoints. ICA also states clearly that the SG Arrival Card is not a visa.
Accuracy in the declaration matters. The health declaration exists for disease control, to guard against importing diseases of concern. Those who make false declarations may be prosecuted under the Infectious Diseases Act. If your health status changes after submission, update it through the “Update SGAC” feature on the e-Service.
After landing: pass issuance and Singpass
Issuance follows arrival. Get the pass issued and receive a notification letter stating whether registration is required. If registration is required, make an appointment for fingerprints and photo. The pass card arrives at the address provided 5 working days after registration or document verification for an Employment Pass, and 4 working days for an S Pass.
MOM’s FAQ states that a work pass holder can apply for a Singpass online at the Singpass website, or visit any of the Singpass counters located islandwide in person. See the MOM FAQ on getting a Singpass.
Ongoing duties sit with the employer and the holder. Notify MOM if the company’s or the pass holder’s information changes. Renew the pass before it expires, apply for a replacement if the card is lost, stolen or damaged, and cancel the pass if the holder no longer works for you.
Bringing family: Dependant’s Pass and Long-Term Visit Pass
The Dependant’s Pass covers a legally married spouse and unmarried children under 21 of eligible Employment Pass or S Pass holders. Its duration is tied to the validity of the main work pass or up to the duration requested, whichever is shorter. An employer or appointed employment agent must apply, and the pass is renewable.
Two features follow from the pass. MOM lists the Dependant’s Pass key features as eligible pass holders may be able to work in Singapore and no foreign worker levy or quota required. The card arrives at the address provided 5 working days after registration or document verification.
Other family members use a different route. The Long-Term Visit Pass is for parents, common-law spouses, step-children or handicapped children of eligible Employment Pass or S Pass holders. Work rights come through separate instruments: a Pre-approved Letter of Consent for eligible spouses or children of Singapore citizens or PRs holding an ICA-issued LTVP or LTVP+, a Letter of Consent applied for by the employer for the same group, and a Letter of Consent for Dependant’s Pass holders who are business owners.
Tax residency: the IRAS test
IRAS taxes income earned in Singapore, and the amount depends on how much you earn and whether you are a tax resident. Tax is calculated on a preceding year basis: income taxed in Year of Assessment 2026 refers to income earned from 1 January 2025 to 31 December 2025. A Singapore Citizen or Singapore Permanent Resident who normally resides in Singapore, except for temporary absences, is a tax resident.
Foreigners qualify in three ways. You are a tax resident if you stayed or worked in Singapore for at least 183 days in the previous calendar year, or continuously for 3 consecutive years. A foreigner who worked for a continuous period straddling 2 calendar years, with a total period of stay of at least 183 days, also qualifies; that route excludes directors of a company, public entertainers or professionals.
Your pass matters here. IRAS states that foreigners issued with a work pass valid for at least 1 year will also be treated as tax residents. That status is reviewed at the point of tax clearance when employment ceases: if the stay in Singapore is less than 183 days, you will be regarded as a non-resident. Days of employment include weekends and public holidays, and temporary absences such as overseas vacation leave or business trips still count.
Tax rates IRAS publishes
Tax residents are taxed on all income earned in Singapore at progressive rates ranging from 0% to 24%. They may claim deductions on expenses, donations and personal reliefs. Foreign-sourced income brought into Singapore is tax-exempt, with the exception of income received through partnerships in Singapore.
| Chargeable income (from YA 2024 onwards) | Rate (%) |
|---|---|
| First S$20,000 | 0 |
| Next S$10,000 | 2 |
| Next S$10,000 | 3.50 |
| Next S$40,000 | 7 |
| Next S$40,000 | 11.5 |
| Next S$40,000 | 15 |
| Next S$40,000 | 18 |
| Next S$40,000 | 19 |
| Next S$40,000 | 19.5 |
| Next S$40,000 | 20 |
| Next S$180,000 | 22 |
| Next S$500,000 | 23 |
| In excess of S$1,000,000 | 24 |
Non-residents are treated differently. Employment income is taxed at the higher of a flat rate of 15% or the progressive resident tax rate. Other income, including director’s fees and consultation fees, is taxed at 24%; before YA 2024 the rate was 22%. Non-residents can claim deductions on expenses and donations but not personal reliefs.
Short stays can fall outside tax entirely. IRAS states that a non-resident who exercised employment in Singapore for 60 days or less in a year has short-term employment income exempt from tax. That rule does not apply to board directors, public entertainers or professionals, and it does not apply where absences from Singapore are incidental to the Singapore employment.
Two rebates appear on the IRAS rate page. For YA 2025, a Personal Income Tax Rebate of 60% of tax payable, up to a maximum of S$200, was granted to tax resident individuals. For YA 2024, the rebate was 50% of tax payable, up to a maximum of S$200.
CPF: what this page does not set out
CPF contribution rates are not set out in the official sources relied on for this page.
CPF becomes a larger question once permanent residence enters the picture. Our page on Singapore PR benefits and obligations .
After you settle: permanent residence and citizenship
Work passes sit with MOM; . The official sources used here cover passes, arrival and tax, and do not set out PR or citizenship eligibility rules.
Our PR hub collects the application routes, documents, fees and processing questions in one place. The Singapore PR application guide explains who can apply, what ICA asks for and how the process runs.
. The citizenship hub gathers the requirements, application stages and documents pages together.
What to read next
- Employment Pass hub — the EP route in full, from eligibility through issuance and renewal.
- Employment Pass eligibility — qualifying salary, COMPASS points and qualification rules in detail.
- Employment Pass vs S Pass — salary floors, quotas, levies and which pass fits a given hire.
- Singapore PR eligibility — who can apply under each ICA category and who sponsors the application.
- Singapore PR benefits and obligations — CPF, housing, schooling, travel and National Service after PR.
Official sources
- MOM: work passes and permits
- MOM: key facts on Employment Pass
- MOM: key facts on S Pass
- MOM: key facts on Dependant’s Pass
- MOM: key facts for EntrePass
- ICA: SG Arrival Card with Electronic Health Declaration
- MOM FAQ: getting a Singpass as a work pass holder
- IRAS: working out my tax residency
- IRAS: individual income tax rates
These pages were retrieved on 7 October 2026 and rules change, so . Pass & Permit Desk is not an immigration agent: it does not file applications or represent anyone, and this article gives general information only, not immigration or legal advice.