S Pass

S Pass Salary, Quota and Levy: Current MOM Rules for Employers and Candidates

A factual guide to S Pass eligibility, salary thresholds by sector and age, quota caps, levy, family pass rules, and employer duties under current MOM pages.

The S Pass is for foreign employees of all nationalities or citizenships who have a job offer in Singapore and meet MOM’s salary and eligibility rules. The employer or an appointed employment agent applies on the candidate’s behalf. Employers also need to manage quota and levy obligations before and after hiring.

Who can get an S Pass

MOM’s current eligibility page lists the core conditions. The candidate must be a foreign employee. The candidate must have a job offer in Singapore. The candidate must earn a fixed monthly salary comparable to the top one-third of local associate professionals and technicians (APT) salaries by age. The salary threshold is sector-specific and age-specific.

Qualifications are optional to declare. If the employer declares a candidate’s qualification in the work pass application, the employer is responsible for ensuring the qualification is authentic. The qualification must be awarded by an accredited institution in the application form’s drop-down list.

Use MOM’s Self-Assessment Tool (SAT) before applying. MOM advises that if the SAT shows the candidate is not eligible, you should not apply because the application will be rejected. MOM also states that if the SAT shows the candidate is eligible, there is around a 90% chance the candidate will get a pass.

Salary thresholds: current and from 2027/2028

The fixed monthly salary must meet the minimum for the candidate’s sector and age. From 1 January 2027, new applications must meet higher thresholds. For renewals, the higher thresholds apply to passes expiring from 1 January 2028.

SectorCurrent minimum qualifying salaryFor new applications submitted from 1 Jan 2027, and renewal of passes expiring from 1 Jan 2028
All sectors except financial services$3,300. It increases progressively with age from age 23, up to $4,800 at age 45 and above.$3,600. It increases progressively with age from age 23, up to $5,100 at age 45 and above.
Financial services$3,800. It increases progressively with age from age 23, up to $5,650 at age 45 and above.$4,000. It increases progressively with age from age 23, up to $5,650 at age 45 and above.

The official age table contains a separate figure for each age. Selected points show how the threshold scales:

AgeAll sectors except financial services: currentAll sectors except financial services: from 1 Jan 2027Financial services: currentFinancial services: from 1 Jan 2027
23 or below$3,300$3,600$3,800$4,000
30$3,777$4,077$4,389$4,525
35$4,118$4,418$4,809$4,900
40$4,459$4,759$5,230$5,275
45 or above$4,800$5,100$5,650$5,650

Employer steps before applying

MOM’s pass map sets out the employer’s sequence.

  1. Advertise the role on MyCareersFuture.
  2. Consider all candidates fairly.
  3. Check the S Pass eligibility and requirements.
  4. Understand the quota and levy requirements.
  5. If you have never applied for an S Pass, declare your business activity.
  6. Check the documents required for the application.
  7. Use the SAT to check the candidate’s eligibility before applying.
  8. Apply for the S Pass and wait for the outcome.

If the pass is approved, the employer receives an in-principle approval letter. 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, the employer must buy a Primary Care Plan (PCP). The employer must declare the PCP purchase on the myMOM Portal before the S Pass can be issued or renewed.

The employer must also ensure the candidate complies with the latest travel requirements. After the candidate arrives, the employer must buy medical insurance for each pass holder and submit the insurance details online.

Pass duration and family members

A first-time S Pass can be granted for up to 2 years. Renewals can be granted for up to 3 years. The duration granted is limited by passport validity. The pass can only be valid up to 1 month before the passport expiry date.

S Pass holders with a fixed monthly salary of at least $6,000 are eligible for a Dependant’s Pass for their spouse and children. Employers can submit the Dependant’s Pass application together with the S Pass application or separately at a later date.

Quota: dependency ratio ceiling and S Pass caps

The number of S Pass holders an employer can hire is limited by a quota. MOM uses a dependency ratio ceiling (DRC) to set the maximum ratio of foreign workers to the total workforce in a sector.

SectorDRC
Construction83.3%
Process83.3%
Marine shipyard75%
Manufacturing60%
Services35%

The DRC covers foreign workers, not only S Pass holders. For example, if the services sector DRC is 35%, the total number of Work Permit and S Pass holders employed by a services company cannot exceed 35% of its total workforce.

There is also a separate S Pass cap under the existing quota. A company can hire S Pass holders up to 10% of its total workforce in the services sector. In the construction, manufacturing, marine shipyard, and process sectors, the S Pass cap is 15% of the company’s total workforce.

MOM uses information from the company’s CPF account to compute the number of local employees. That number determines the foreign worker quota. The quota is calculated based on the average number of local employees over the last 3 months. The Local Qualifying Salary (LQS) determines the number of local employees who can be used to calculate Work Permit and S Pass quota entitlement. The number of local employees is updated every Saturday, and the quota balance can be checked on the next working day. Late or non-payment of CPF contributions and salary declarations will affect the quota and may cause foreign workers to be allocated higher levy tiers.

Levy: what employers pay

The employer must pay the foreign worker levy for all S Pass holders. Levy liability starts from the day the S Pass is issued. It ends when the pass is cancelled or expires. Employers should pay the levy using GIRO.

Since 1 September 2025, the S Pass levy rate has been harmonised to $650 across all sectors and levy tiers. The daily levy rate is $21.37 for S Pass holders who did not work for a full calendar month. MOM calculates it as (monthly levy rate x 12) / 365, rounded up to the nearest cent. MOM notes that levy rates are regularly reviewed and adjusted as required.

Ongoing employer duties

After the pass is issued, notify MOM if the company’s or pass holder’s information changes. Renew the pass before it expires. If the pass card is lost, stolen, or damaged, apply for a replacement. If the pass holder no longer works for you, cancel the pass.

Official sources

This article does not constitute legal or migration advice.