The Ministry of Manpower (MOM) sets a Dependency Ratio Ceiling (DRC) for each sector and a separate S Pass sub-quota within that ceiling. Since 1 September 2025 the S Pass levy is a single rate of $650 per month across all sectors and skill tiers. This article summarises the official figures and calculation methods published by MOM as of the latest updates on 1 September 2026 (eligibility), 4 March 2026 (key facts) and 19 February 2026 (quota and levy).
Dependency Ratio Ceiling by sector
The DRC is the maximum ratio of all foreign workers (Work Permit and S Pass holders combined) to a company’s total workforce.
| Sector | DRC |
|---|---|
| Construction | 83.3% |
| Process | 83.3% |
| Marine shipyard | 75% |
| Manufacturing | 60% |
| Services | 35% |
A services company with a 35% DRC cannot let Work Permit and S Pass holders together exceed 35% of its total workforce. MOM has not published a single “S Pass DRC”; the DRC applies to the combined foreign workforce.
S Pass sub-quota within the DRC
Inside the overall DRC, MOM caps the number of S Pass holders specifically.
- Services sector: 10% of the company’s total workforce.
- Construction, manufacturing, marine shipyard and process sectors: 15% of the company’s total workforce.
These percentages apply to total workforce (local employees + all foreign workers), not to local headcount alone. MOM has not published a separate sub-quota for the financial services sector; the same sector caps above apply.
How MOM calculates total workforce and local employees
The DRC and the S Pass sub-quota are both measured against the company’s total workforce.
Local employees are derived from the company’s CPF records. MOM uses the average number of local employees over the last three months. Only employees earning at least the Local Qualifying Salary (LQS) and with CPF contributions declared on time count toward the local employee total. The local employee count updates every Saturday; quota balance reflects the change on the next working day.
Late or missing CPF contributions and salary declarations reduce the local employee count, which in turn reduces quota entitlement and can push foreign workers into higher levy tiers (though the levy is now harmonised to $650 across all sectors and levy tiers).
Employers can check their current workforce and quota balance on WP Online. First-time employers must declare their business activity before applying; MOM assigns the sector based on that declaration.
S Pass levy: single rate since 1 September 2025
From 1 September 2025 the monthly S Pass levy is $650 for every sector and every skill tier. The previous tiered structure (different rates by sector and qualification level) no longer applies.
Daily levy rate for partial months: $21.37, calculated as (monthly rate × 12) ÷ 365, rounded up to the nearest cent.
Levy liability starts on the day the S Pass is issued and ends when the pass is cancelled or expires. Employers should pay via GIRO.
MOM notes that levy rates are regularly reviewed and adjusted as required.
Employer obligations tied to quota and levy
- Medical insurance: Employers must buy and maintain medical insurance for each S Pass holder.
- Primary Care Plan (PCP): Required before pass issuance or renewal for workers who either stay in dormitories accommodating seven or more workers, or work in the construction, marine shipyard and process (CMP) sectors. The PCP purchase must be declared on myMOM Portal.
- Salary declaration: Declare paid salaries and CPF contributions promptly and accurately so that quota is calculated correctly.
- Quota monitoring: Use WP Online or the quota calculator to plan how many Work Permit and S Pass holders the company can hire.
Pass duration and renewal
- First-time candidate: up to 2 years.
- Renewals: up to 3 years.
- The pass validity cannot exceed one month before the holder’s passport expiry date.
- Renewal applications follow the same eligibility and quota rules in force at the time of renewal.
Family passes
S Pass holders earning a fixed monthly salary of at least $6,000 are eligible to apply for a Dependant’s Pass for spouse and children. The employer may submit the Dependant’s Pass application together with the S Pass application or separately later.
Application process overview (MOM pass map)
Before applying
- Advertise on MyCareersFuture and consider all candidates fairly.
- Confirm the candidate meets eligibility criteria (salary, qualifications if declared).
- Understand quota and levy requirements for your sector.
- Declare business activity if never applied before.
- Prepare required documents.
Before candidate’s arrival
- Apply for the S Pass and wait for outcome.
- If approved, obtain the in-principle approval (IPA) letter.
- Buy the Primary Care Plan if the worker falls under the PCP requirement.
- Ensure the candidate meets prevailing ICA travel requirements.
Upon candidate’s arrival
- Buy medical insurance and submit details online.
- Get the pass issued; receive a notification letter stating whether fingerprint registration is required.
- If required, make an appointment for fingerprint and photo registration.
- Receive the pass card at the registered address four working days after registration or document verification.
Ongoing
- Notify MOM of changes to company or pass holder particulars.
- Renew the pass before expiry.
- Replace the card if lost, stolen or damaged.
- Cancel the pass when the holder no longer works for the company.
What MOM has not published
MOM has not published:
- A detailed breakdown of how each qualification maps to a levy tier (tiers are now harmonised).
- Approval rates, rejection rates or median processing times for S Pass applications.
- Weightings or scoring formulas used in the Self-Assessment Tool beyond the ~90% indicative figure mentioned on the eligibility page.
- Sector-specific quota exceptions such as an “M-SEP” concession or strategic economic priority scheme for S Pass.
- Any levy concession percentages or CPF EZPay as a payment method (GIRO is the stated method).
