Singapore — Work Authorization & Visas

Singapore regulates the employment of foreign nationals through the Employment of Foreign Manpower Act 1990 (EFMA), administered by the Ministry of Manpower (MOM). The EFMA establishes a mandatory work-pass regime and imposes direct liability on both employers and foreign workers who fail to comply.

## Core prohibition and work-pass requirement

Section 5 of the EFMA prohibits any employer from employing a foreign employee unless that employee holds a valid work pass. The prohibition is categorical: it applies to all forms of paid employment, business, profession, or occupation in Singapore, subject only to narrow exemptions set out in subsidiary legislation. A "foreign employee" is defined broadly as any individual who is not a Singapore citizen or permanent resident and who works in any capacity for an employer in Singapore.

Section 6 creates a rebuttable presumption of employment: if a foreigner is found performing work on an employer's premises, the employer is presumed to have employed that person unless the employer proves otherwise. This reversal of the burden of proof is a critical enforcement mechanism and underscores the practical risk for businesses: physical presence and work activity alone may establish liability, even absent a formal contract.

## Administering authority and the Controller of Work Passes

The EFMA establishes the Controller of Work Passes (section 3), an official within MOM who has wide-ranging authority to approve, refuse, revoke, or impose conditions on any work pass. All work-pass applications—whether for Employment Passes, S Passes, Work Permits, or other categories—are submitted to the Controller, who exercises discretion within the statutory and regulatory framework.

Employment inspectors appointed under the EFMA have powers of entry, inspection, and arrest without warrant (sections 16 and 21). Employers must maintain a register of all foreign employees (section 8) and notify MOM when a foreign employee's employment is terminated (section 9).

## The work-pass categories and implementing regulations

The EFMA itself does not prescribe the types of work passes or their eligibility criteria; instead, it delegates rule-making authority to the Minister. The operative framework is set out in the Employment of Foreign Manpower (Work Passes) Regulations 2012 (the "Work Passes Regulations"), last amended and current as of 1 April 2026. These regulations define the principal work-pass categories:

• Employment Pass (EP): for foreign professionals, managers, executives, and technicians who meet minimum salary and qualification thresholds (currently SGD 5,000 per month for most applicants, with sectoral and age-based adjustments, and subject to the COMPASS points-based assessment framework introduced in September 2023).
• S Pass: for mid-skilled foreign workers in sectors where an EP is not warranted; subject to quota and levy requirements.
• Work Permit: for lower-skilled workers in construction, marine shipyard, process, services, and domestic sectors; heavily quota-controlled and sector-specific.

Each pass type is governed by distinct eligibility, quota, levy, and condition-of-employment rules set out in the Work Passes Regulations and in MOM policy publications.

## Employer sanctions and criminal liability

Employers who employ a foreign worker without a valid work pass commit a criminal offence under section 5. First-time offenders face a fine of up to SGD 30,000, imprisonment of up to 12 months, or both; repeat offenders face higher penalties. Section 22 creates additional general offences for contraventions of the Act or its regulations, and section 22A prohibits employers from recovering from foreign employees costs associated with work-pass applications, security bonds, or levies (the anti-kickback rule). Violations can also result in administrative debarment, preventing the employer from sponsoring future work-pass applications for a period determined by the Controller.

Foreign employees who work without a valid pass are also criminally liable and face immediate cancellation of any existing pass, removal from Singapore, and potential bans on re-entry.

Source: Employment of Foreign Manpower Act 1990 Source: Employment of Foreign Manpower (Work Passes) Regulations 2012 Source: Ministry of Manpower – Work passes

The Employment Pass (EP) is the principal work-pass category for foreign professionals, managers, executives, and technicians. EP candidates must satisfy a two-stage eligibility framework introduced on 1 September 2023: (1) meet the qualifying salary threshold (Stage 1), and (2) achieve at least 40 points under the Complementarity Assessment Framework (COMPASS) (Stage 2), a transparent points-based assessment of individual and firm-related attributes.

## Stage 1: Qualifying salary thresholds

The EP qualifying salary is SGD 5,600 per month for most candidates. For candidates in the financial services sector, the threshold is SGD 6,200 per month. These thresholds were increased from SGD 5,000 and SGD 5,500 respectively, effective as of the most recent Ministry of Manpower policy update. Higher qualifying-salary floors apply for older and more experienced candidates, indexed to local PMET (professionals, managers, executives, and technicians) wage distributions by age.

Candidates earning a fixed monthly salary of SGD 20,000 or above are exempted from the COMPASS points assessment (Stage 2). MOM policy states that these are typically positions for senior management or specialists that already involve more selective hiring processes; such candidates need only satisfy the qualifying-salary threshold.

## Stage 2: COMPASS points-based assessment

EP candidates who do not qualify for the SGD 20,000 exemption must score at least 40 points under COMPASS. The framework evaluates six criteria, grouped into individual attributes (C1, C2, C5, C6) and firm-related attributes (C3, C4):

C1. Salary: Points are awarded based on how the candidate's fixed monthly salary compares to the 65th percentile of local PMET salaries in the candidate's sector. The higher the salary relative to this benchmark, the more points awarded. MOM publishes sector-specific 65th-percentile benchmarks, which are updated periodically to reflect wage trends.

C2. Qualifications: Candidates earn 10 points if they hold a degree from a top-tier institution or a recognized professional qualification. MOM maintains a list of degree-equivalent professional qualifications from designated bodies, most recently updated for applications from 1 January 2026. Candidates without qualifying credentials score zero on C2.

C3. Diversity: This criterion measures the nationality diversity of the employer's PMET workforce (proxied by employees earning at least SGD 3,000 per month). Employers with a more diverse PMET base earn more points.

C4. Support for Local Employment: Points reflect the employer's ratio of local to foreign PMETs. Firms with a higher share of Singaporean and permanent-resident PMETs score more points. MOM's stated policy intent is to incentivize employers to develop local talent and avoid over-reliance on foreign hires.

C5. Skills Bonus — Shortage Occupation List (SOL): Candidates performing roles on the Shortage Occupation List earn 20 bonus points. The bonus is reduced to 10 points if the share of the candidate's nationality among the firm's PMETs is already high. The SOL identifies occupations facing acute talent shortages in Singapore; current shortage occupations span technology, engineering, healthcare, and advanced manufacturing roles. The candidate must be performing the key job duties listed for the specific shortage occupation to qualify for the bonus.

C6. Strategic Economic Priorities Bonus: Candidates working in sectors or roles designated as strategic economic priorities may earn additional bonus points. This criterion allows MOM to dynamically adjust EP eligibility to support specific industries or innovation clusters identified in national economic plans.

## Application to renewals and duration

COMPASS applies to new EP applications from 1 September 2023 and to EP renewals for passes expiring from 1 September 2024. Employers renewing an EP issued before the COMPASS framework took effect must demonstrate that the candidate now passes COMPASS, or risk non-renewal.

Standard EP duration is up to two years initially, with renewals available subject to continued compliance. Certain tech professionals filling SOL roles may qualify for an extended five-year EP, as announced by MOM to provide greater stability for both employer and employee.

## Practical implications

The COMPASS framework fundamentally changes EP eligibility from a pure salary-and-credentials screen to a holistic assessment of the candidate's complementarity with the local workforce. Employers should:

• Model the COMPASS score before filing an application. MOM provides a Workforce Insights tool on the myMOM Portal that shows the firm's current C3 and C4 scores.
• Benchmark salary against the published 65th-percentile figure for the candidate's sector and role; an offer at or near the qualifying-salary floor may not yield enough C1 points to reach 40 total unless the candidate or firm has strong attributes on other criteria.
• Consider SOL alignment. If the role aligns with a shortage occupation, the 20-point bonus (or 10-point reduced bonus) can make the difference between approval and rejection for a candidate whose salary or qualifications are borderline.
• Diversify the PMET base. The C3 and C4 criteria directly reward firms that hire both locally and from diverse nationality pools; a firm with a heavily skewed PMET base will find it progressively harder to sponsor new EPs.

The COMPASS passing score (40 points) is a floor, not a guarantee. MOM retains discretion to refuse an application even if the candidate passes both stages, and the Controller of Work Passes may impose additional conditions (such as Fair Consideration Framework advertising requirements) on approval.

Source: Ministry of Manpower – Employment Pass Source: Ministry of Manpower – Employment Pass eligibility Source: Ministry of Manpower – Complementarity Assessment Framework (COMPASS) Source: Ministry of Manpower – COMPASS C1 Salary benchmarks Source: Ministry of Manpower – COMPASS C5 Skills bonus (Shortage Occupation List) Source: MOM Factsheet on Foreign Workforce Policy Announcements at COS 2022 Source: MOM Factsheet on Foreign Workforce Policy Announcements at COS 2025 Source: Employment of Foreign Manpower (Work Passes) Regulations 2012

The S Pass is Singapore's work-pass category for mid-skilled foreign workers—associate professionals and technicians (APTs)—who do not meet the higher thresholds for an Employment Pass. The S Pass is governed by regulation 8 and the Third Schedule of the Employment of Foreign Manpower (Work Passes) Regulations 2012, and is subject to three controlling mechanisms: a minimum qualifying salary, a quota limit tied to the employer's total workforce, and a monthly levy payable to the Ministry of Manpower.

## Qualifying salary

S Pass candidates must earn a fixed monthly salary of at least SGD 3,300. This threshold applies to new applications submitted from 1 September 2025. For S Pass renewals, the SGD 3,300 floor applies to passes expiring from 1 September 2025 onwards.

The qualifying salary is benchmarked against the top one-third of local associate professional and technician (APT) wages by age. Older candidates require higher salaries to qualify, reflecting the policy intent to ensure a level playing field across age groups and to prevent displacement of older local workers. MOM publishes sector- and age-specific qualifying-salary tables; candidates should verify their applicable threshold using the Self-Assessment Tool (SAT) on the MOM website before the employer applies.

For the financial services sector, a higher qualifying-salary floor applies, though the specific amount for the third-step increase (effective September 2025) was to be finalized and announced closer to the implementation date based on prevailing local APT wages at that time. Employers in financial services should confirm the current threshold on the MOM website.

## Quota: sector-specific limits

The number of S Pass holders an employer can hire is capped by a quota expressed as a percentage of the employer's total workforce. The quota is sector-specific and non-transferable:

• Services sector: S Pass holders may constitute up to 10% of the total workforce.
• Construction, manufacturing, marine shipyard, and process sectors: S Pass holders may constitute up to 15% of the total workforce.

Total workforce is calculated as the sum of (1) local qualifying salary (LQS) count (Singaporean and permanent-resident employees who meet the LQS definition, based on the rolling three-month average of CPF contributions) and (2) all Work Permit and S Pass holders currently employed. Employment Pass holders are not counted in the total workforce for quota purposes.

The S Pass quota is calculated as follows:

S Pass quota = Quota % × (Total workforce + 1)

The result is rounded down to the nearest whole number. For example, a manufacturing employer with a total workforce of 39 and a 15% quota may hire 6 S Passes (15% × [39 + 1] = 6.0). The "+1" in the formula gives employers slightly more flexibility at lower headcounts.

The quota applies per CPF account. Employers with multiple business lines or separate CPF accounts must calculate the quota separately for each account. MOM strictly enforces the quota cap; an employer cannot use excess Work Permit quota to sponsor additional S Passes, and any application that would breach the quota ceiling is automatically rejected.

## Monthly levy: flat rate

Employers must pay a monthly foreign worker levy for each S Pass holder. As of 1 September 2025, the S Pass levy is:

• SGD 650 per month for all S Pass holders, regardless of the employer's sector or the share of S Passes within the total workforce.

This represents the culmination of a three-step levy increase announced at MOM's Committee of Supply (COS) 2022. Prior to September 2025, a two-tier levy structure applied: Tier 1 (SGD 550 per month for employers whose S Pass headcount was ≤10% of total workforce) and Tier 2 (SGD 650 per month for employers whose S Pass headcount was >10% but ≤ the sectoral quota ceiling). The MOM COS 2025 factsheet confirmed that Tier 2 remains at SGD 650, and the final step of the increase brought Tier 1 up to SGD 650 as well, effectively unifying the levy at a single flat rate.

The levy is charged monthly and must be paid via GIRO or other approved payment methods. Employers who fail to pay the levy on time face late-payment penalties and potential revocation of the S Pass. Levy waivers are available only in narrow circumstances, such as when the S Pass holder is on overseas leave or hospitalization leave exceeding a threshold period; waiver applications must be submitted through Work Permit Online.

## Policy context and compliance implications

The S Pass framework is designed to balance employer flexibility with protection of the local mid-skilled labor market. The qualifying salary, quota, and levy are adjusted periodically to ensure that the total cost of hiring an S Pass holder (salary + levy) aligns with the top one-third of local APT wages. MOM announced at COS 2022 that it would review the S Pass qualifying salary and levy annually against this benchmark, giving firms advance notice to adjust. Employers should anticipate incremental increases in future years.

Practical compliance steps for employers sponsoring S Pass holders:

1. Model the quota before filing an application. Use MOM's online quota calculator or check the company's current quota balance on Work Permit Online. An application filed when the employer is at or over quota will be rejected immediately, and the non-refundable application fee forfeited.

1. Benchmark the candidate's salary against the age- and sector-specific qualifying-salary table. A salary offer at the minimum threshold may satisfy eligibility but provides no margin for error if the threshold is revised upward between application and approval.

1. Budget for the levy as a recurring cost. At SGD 650 per month, the annual levy cost per S Pass holder is SGD 7,800. For employers at or near the quota ceiling, the marginal cost of adding one more S Pass holder includes both the salary and the levy, which together must justify the business case relative to hiring or training a local worker.

1. Track the total workforce monthly. The quota denominator changes every month as local headcount fluctuates (based on the rolling three-month CPF average) and as Work Permit and S Pass holders join or leave. An employer whose total workforce shrinks may find that it is suddenly over quota and must cancel one or more S Passes to regain compliance; conversely, workforce growth opens up additional quota.

1. Coordinate CPF accounts carefully. Employers operating multiple business lines under separate CPF accounts must track quota and levy separately for each account. An S Pass holder is tied to the CPF account declared on the application form and cannot be transferred between accounts without cancelling and re-applying under the new account.

MOM enforces S Pass quota and levy rules through both automated application screening (applications that breach quota are rejected at submission) and site inspections. Employers found employing an S Pass holder without a valid pass, or who have allowed their quota compliance to lapse, face the same criminal and administrative sanctions as for Employment Pass violations: fines up to SGD 30,000, imprisonment up to 12 months, and debarment from sponsoring future work passes.

Source: Ministry of Manpower – S Pass Source: Ministry of Manpower – S Pass Eligibility Source: Ministry of Manpower – S Pass Quota and Levy Source: Ministry of Manpower – S Pass Quota and Levy Requirements Source: Ministry of Manpower – Guidelines for Employers of Work Permit and S Pass Holders (March 2026) Source: MOM Factsheet on Foreign Workforce Policy Announcements at COS 2025 Source: MOM Factsheet on Foreign Workforce Policy Announcements at COS 2022 Source: Employment of Foreign Manpower (Work Passes) Regulations 2012