S Pass Levy and Quota After the 2025 Flat Rate

The S Pass Foreign Worker Levy has been unified at S$650 a month across all sectors and all tiers since 1 September 2025. The Dependency Ratio Ceiling (DRC) and S Pass sub-quota are fixed by sector. Qualifying salary is tiered by age and rises again from 1 January 2027. The Dependant’s Pass (DP) threshold is a fixed monthly salary of S$6,000. The details follow, itemised against the official pages.

Levy: Flat Rate, Effective Dates and Payment

The levy is an employer cost and is not deducted from the employee’s salary. From 1 September 2025, it is a flat S$650 a month across all sectors and tiers. The daily rate is S$21.37 (monthly rate × 12 ÷ 365, rounded to the cent). The Ministry of Manpower (MOM) reviews and adjusts the rate periodically.

The payment obligation runs from the S Pass issue date to the date the pass is cancelled or expires. Employers must pay via GIRO.

Quota: DRC and S Pass Sub-Quota

The DRC is the maximum share of foreign employees (Work Permit + S Pass) in a company’s total workforce, fixed by sector:

• Construction: 83.3%
• Process: 83.3%
• Marine shipyard: 75%
• Manufacturing: 60%
• Services: 35%

On top of the DRC, the S Pass carries a separate sub-quota cap:

• Services: S Pass holders must not exceed 10% of the company’s total workforce
• Construction, Manufacturing, Marine Shipyard and Process: must not exceed 15%

Local workforce count is based on the company’s CPF contribution records, averaged over the past three months. The Local Qualifying Salary (LQS) determines which local employees count towards the quota. Quota balance is updated every Saturday and can be viewed on WP Online the next working day.

If the company has never applied for a Work Permit or S Pass, it must first declare its business activity on myMOM Portal, and MOM will assign its sector accordingly.

Qualifying Salary: By Sector, By Age, Two-Phase Effective

The S Pass qualifying salary is a fixed monthly wage, tiered by sector and age. Current standards and the new standards taking effect from 1 January 2027 are shown side by side:

Non-Financial Services Sector

Financial Services Sector

Fast-expanding technology companies can check their eligibility under the Tech@SG programme.

Educational Qualification: Declaration is Voluntary

Declaring educational qualifications is voluntary. If declared, the employer must ensure the qualification is genuine and awarded by an accredited institution listed in the application form’s drop-down menu. S Pass applications do not require COMPASS (Complementarity Assessment Framework); COMPASS applies only to Employment Pass (EP) applications.

Self-Assessment Tool (SAT)

Employers and employment agencies can pre-check eligibility with the SAT before applying. Those assessed as ineligible by the SAT should not apply, as the application will be rejected. Those assessed as eligible have about a 90% chance of approval.

Pass Validity

• First application: up to 2 years
• Renewal: up to 3 years
• The pass validity must not exceed one month before the passport expiry date

Medical Insurance: Mandatory Employer Obligation

Employers must buy medical insurance for every S Pass holder. For workers housed in dormitories of seven or more, or employed in construction, marine or process (CMP) sectors, the employer must also purchase a Primary Care Plan (PCP) after receiving the In-Principle Approval (IPA) or renewal letter and before the pass is issued, and declare it on myMOM Portal.

Dependant’s Pass: Salary Threshold and Coverage

S Pass holders earning a fixed monthly salary of S$6,000 or more can apply for a Dependant’s Pass (DP) for the following family members:

• Lawful spouse
• Unmarried children under 21 (including legally adopted)

Those earning a fixed monthly salary of S$6,000 or more can also apply for a Long-Term Visit Pass (LTVP) for the following family members:

• Non-lawful spouse (common-law partner)
• Unmarried disabled children above 21
• Unmarried stepchildren under 21
• Parents: EP or S Pass holders earning a fixed monthly salary of S$12,000 or more may apply

The Dependant’s Pass is applied for by the employer on the holder’s behalf, either together with the main pass or separately. Validity follows the main pass or the application term, whichever is shorter. It can be renewed.

Key Differences from the EP

Official Tools and Next Steps

• Self-Assessment Tool (SAT): Pre-check eligibility
• WP Online: Check quota balance
• Quota Calculator: Plan hireable headcount
• Declare Business Activity: Required for first-time applicants
• Primary Care Plan (PCP): Purchase and declaration

Official Pages This Article Relies On

• S Pass eligibility
• S Pass key facts
• S Pass quota and levy requirements
• Dependant’s Pass for EP holders
• Dependant’s Pass eligibility
• Long-Term Visit Pass eligibility
• Long-Term Visit Pass key facts
• Employment Pass eligibility