From 1 January 2025, new Employment Pass applicants must earn at least S$5,600 a month. The minimum is S$6,200 in financial services.
In this 2026 guide to Singapore work visa types, we discuss the Employment Pass, S Pass, Work Permit, EntrePass, ONE Pass, Tech.Pass and Personalised Employment Pass. We cover minimum salaries, eligibility tests, application steps, fees and post-issuance compliance.
What Are the Main Singapore Work Visa Types in 2026?
MOM groups work passes into three tiers for employees — Employment Pass, S Pass and Work Permit — plus dedicated routes for entrepreneurs and top global talent.
All foreign manpower routes are administered by the Ministry of Manpower (MOM) under the Employment of Foreign Manpower Act. Each pass has its own salary floor, quota and levy conditions. The guide combines MOM criteria that took effect on different dates: the current EP floors apply to new applications from 1 January 2025, while the current S Pass floors apply to new applications from 1 September 2025 and renewals from 1 September 2026. MOM reviews its thresholds periodically, so employers should verify the current figures before every filing.
The full directory of passes and permits administered by the Ministry of Manpower is available on MOM's website. For employers comparing Singapore work visa types, the employee framework has three tiers:
- Employment Pass — foreign professionals, managers and executives.
- S Pass — mid-skilled technical staff.
- Work Permit — semi-skilled workers in designated sectors.
Foreign founders and top talent follow separate routes. These include the EntrePass, Overseas Networks & Expertise (ONE) Pass, Tech.Pass and Personalised Employment Pass. The table below sets out the headline criteria for each pass.
Main Singapore Work Passes at a Glance
| Pass | Intended for | Minimum salary criterion | Typical validity |
|---|---|---|---|
| Employment Pass | Professionals, managers and executives | S$5,600 general; S$6,200 financial services for new applications from 1 January 2025 and renewals from 1 January 2026; higher with age | Up to 2 years; up to 3 on renewal, or up to 5 years for eligible experienced tech professionals in shortage occupations |
| S Pass | Mid-skilled technical staff | S$3,300 (from 1 Sep 2025); higher in financial services | Up to 2 years |
| Work Permit | Semi-skilled workers in designated sectors | No salary floor; levy and quota apply | Up to 2 years, sector-dependent |
| EntrePass | Founders of innovative businesses | No salary floor; innovation criteria apply | Up to 1 year for a new pass and first renewal; up to 2 years for subsequent renewals |
| ONE Pass | Senior executives and top talent | S$30,000 fixed monthly salary for the 12 consecutive months before application, or a qualifying prospective Singapore role at that salary | Up to 5 years |
| Tech.Pass | Established technology leaders | S$22,500 last-drawn fixed monthly salary in the preceding year plus 5 years of qualifying leading-role experience in tech or tech venture capital | 2 years initially; renewable once for another 2 years |
| Personalised Employment Pass | High earners seeking employer flexibility | S$22,500 last drawn fixed salary | 3 years; granted once |
Who Qualifies for an Employment Pass in 2026?
The Employment Pass targets foreign professionals, managers and executives earning at least S$5,600 a month — S$6,200 in financial services — under criteria effective from 1 January 2025.
The Employment Pass is the primary route for foreign professionals, and its qualifying salary rose to S$5,600 for general industries and S$6,200 for financial services from 1 January 2025. Those floors continue to apply to 2026 applications. Detailed Employment Pass eligibility criteria and salary benchmarks by age group are published by MOM.
Two tests apply in practice: a minimum salary floor and a points assessment. Employers should prepare for both before an offer is signed, not after.
1. Minimum Qualifying Salary
From 1 January 2025, a new applicant must earn a fixed monthly salary of at least S$5,600, or S$6,200 in financial services. The floor rises progressively with age, reaching five figures for candidates in their mid-40s. These benchmarks track the salaries of local professionals, managers, executives and technicians (PMETs) in each age band.
2. The COMPASS Points Assessment
Since 1 September 2023, most Employment Pass applications must also score at least 40 points under the Complementarity Assessment Framework (COMPASS). The framework scores salary against sector and age benchmarks, qualifications, the firm's local professional workforce, and participation in strategic economic programmes. Certain adjustments apply for micro-firms with fewer than 25 PMET employees. The scoring bands determine whether the application clears the 40-point threshold.
3. Validity, Fees and Renewals
An Employment Pass is generally issued for up to two years initially and up to three years on renewal; eligible experienced technology professionals in shortage occupations may receive a five-year pass. Applications attract a non-refundable S$105 fee, with a further S$225 on issuance under MOM's published fee schedule. Renewals are assessed against the criteria in force at renewal, so a holder whose salary has fallen below the qualifying floor may not be renewed. The COMPASS scoring bands are consolidated in the table that follows.
COMPASS Criteria and Maximum Points
| Criterion | What it measures | Maximum points |
|---|---|---|
| C1 — Salary | Fixed salary against the sector and age-group median | 20 |
| C2 — Qualifications | Applicant's qualifications against firm norms | 10 |
| C3 — Local employment support | Share of local professionals in the firm against the sector | 20 |
| C4 — Strategic economic priorities | Participation in programmes that deepen firm capability | 10 |
| C5 — Special bonus | Top-tier salary or unicorn founder status | Up to 20 |
How Do the S Pass and Work Permit Differ?
The S Pass covers mid-skilled technical staff, while the Work Permit covers semi-skilled workers in designated sectors — and both sit under quota and levy controls that the Employment Pass avoids.
The S Pass and Work Permit occupy the middle and lower skill tiers, and both carry quota and levy obligations. Employers navigating persistent labour shortages have also seen more foreign workers coming into Singapore through expanded approved channels, easing pressure in sectors such as construction and services.
The distinction matters commercially. A mid-skilled hire who narrowly misses the S Pass floor may still be feasible on a Work Permit in a designated sector, subject to source-country rules and levies.
1. S Pass Salary and Quota
The S Pass qualifying floor reached S$3,300 from 1 September 2025. It is S$3,800 in financial services, and both floors rise with age. In the services sector, S Pass holders may make up no more than 10 per cent of a company's total workforce. Since 1 September 2025, the monthly levy has been S$650 for every S Pass holder.
2. Work Permit Conditions
Most Work Permit routes have no general salary floor. Work Permit holders hired for roles on the NTS Occupation List must earn at least S$2,000 a month. Permits are confined to designated sectors and approved source countries. Employers must pay monthly levies, observe maximum employment durations and, in sectors such as construction, provide acceptable accommodation. Permits are typically issued for up to two years, tied to the employment contract.
3. Dependency Ratio Ceilings and Levies
Each sector has a dependency ratio ceiling that caps the proportion of S Pass and Work Permit holders in the workforce. MOM revises levy rates periodically, and employers should budget against the current tier rates published on MOM's website rather than historical figures.
Which Passes Suit Entrepreneurs and Top Global Talent?
Founders and senior talent can choose from four dedicated routes: EntrePass, ONE Pass, Tech.Pass and the Personalised Employment Pass.
MOM designed these routes to attract individuals who strengthen Singapore's position as a global hub for business and innovation. There is no single best pass; the right route depends on salary history, the nature of the business and the applicant's track record. Each route differs in its qualifying criterion, sponsorship position and validity.
1. EntrePass
The EntrePass is for founders launching innovative businesses. There is no minimum salary, but the business must meet innovation criteria, such as venture backing, recognised intellectual property, or research collaboration with a Singapore institution. The pass is granted for one year initially and renewed in tranches of up to two years against milestones such as business spending and local job creation. The route pairs naturally with practical planning on how to start an online business in Singapore.
2. Overseas Networks & Expertise Pass
The ONE Pass requires a fixed monthly salary of at least S$30,000 for the 12 consecutive months before application. A qualifying prospective Singapore role can also meet the salary requirement. Candidates with outstanding achievements in arts and culture, sports, academia or research may qualify without meeting the salary criterion. Valid for up to five years, it lets holders start and operate businesses without a separate sponsor, move between employers, and bring in dependants.
3. Tech.Pass
Tech.Pass requires a last-drawn fixed monthly salary of at least S$22,500 in the preceding year. Applicants also need five cumulative years in a leading role at a qualifying technology company or venture capital firm. A qualifying technology company must have at least US$500 million in valuation or market capitalisation, or at least US$30 million in funding raised. A qualifying venture capital firm must have at least US$500 million in assets under management. The pass runs for two years and lets holders start or run a Singapore company.
4. Personalised Employment Pass
The Personalised Employment Pass (PEP) is for high-earning professionals. Applicants must earn a fixed monthly salary of at least S$22,500. Overseas professionals must have drawn that salary within the past six months. It lasts three years and cannot be renewed. It is not tied to an employer, but holders must remain employed in Singapore. They must cancel the pass if unemployed for more than six months. Holders must also earn at least S$270,000 each calendar year and cannot start a business while holding the pass. The comparison table that follows consolidates the qualifying criterion, sponsorship position and validity of each route.
Entrepreneur and Top-Talent Passes Compared
| Pass | Key qualifying criterion | Sponsorship | Validity |
|---|---|---|---|
| EntrePass | Innovative, venture-backed or IP-rich business | Self | Up to 1 year for a new pass and first renewal; up to 2 years for subsequent renewals |
| ONE Pass | S$30,000 fixed monthly salary for the 12 consecutive months before application, or a qualifying prospective Singapore role at that salary | Self or employer | Up to 5 years |
| Tech.Pass | S$22,500 recent fixed salary plus 5 years' senior tech experience | Self | 2 years |
| Personalised Employment Pass | S$22,500 last drawn fixed salary | Not tied to any employer | 3 years; granted once |
How Do Employers Apply for a Work Pass in Singapore?
Most Singapore work passes are applied for by the employer or sponsor through a dedicated MOM eService; the common sequence runs from filing to In-Principle Approval and then issuance, but each pass type has its own forms, fee schedule and sponsorship mechanics.
For an Employment Pass application, the sponsoring entity must come first. Foreign founders usually begin with the incorporation of company in Singapore. They then need a CorpPass account before an application is filed. Once the entity is ready, the Employment Pass application process runs as follows:
- File the application through MOM's EP eService, or appoint an agent to file. The Employment Pass application fee is S$105 and is non-refundable.
- Await the IPA. MOM processes most Employment Pass and S Pass applications within about three weeks, and longer where further documents are required.
- Accept the approval within the IPA validity period of six months. Pay the S$225 Employment Pass issuance fee.
- Complete card registration after the applicant's arrival, where applicable.
- Retain all supporting documents, which MOM may inspect during and after processing.
The S Pass, Work Permit, EntrePass, Tech.Pass and Personalised Employment Pass routes each follow separate MOM application forms and fee schedules, so confirm the relevant eService before filing. Employers who prefer not to manage filings and renewals in-house can engage a licensed employment agency in Singapore to administer the process end to end.
What Obligations Follow Once a Pass Is Granted?
Compliance continues long after issuance — salary floors, notifications, cancellations, levies and tax all fall to the employer and the pass holder.
Most enforcement issues arise not at application but during employment. Employers should operate a standing checklist:
- Salary compliance: the declared salary must remain at or above the qualifying floor, and salary must always be paid as declared.
- Notifications: MOM must be informed when declared salary, occupation or company details change.
- Cancellation: a pass must be cancelled within one week of the holder leaving employment.
- Levies and quotas: monthly levies for S Pass and Work Permit holders must be paid by the due date, with sector quotas observed at all times.
- Dependants: Dependant's Pass holders who wish to work generally need their own pass, following the earlier phase-out of the Letter of Consent arrangement.
- Tax: pass holders are assessed on Singapore employment income at progressive Singapore personal income tax rates once the residency conditions are met.
The summary table below consolidates these duties.
Employer Obligations After Pass Issuance
| Obligation | What it involves | When it applies |
|---|---|---|
| Maintain qualifying salary | Salary stays at or above the floor and is paid as declared | Throughout employment |
| Notify MOM of changes | Declared salary, occupation or company details change | As changes occur |
| Cancel the pass | Cancellation after the holder leaves employment | Within one week of departure |
| Pay levies | Monthly levy for S Pass and Work Permit holders | By the monthly due date |
| Observe quotas | Sector dependency ratio ceiling maintained at all times | Continuous |
How Should Employers Plan Their 2026 Work Pass Strategy?
Pass selection is now a planning exercise rather than a filing afterthought — salary inflation, points testing and sector quotas reward employers that benchmark early.
Start with COMPASS data. Before extending an offer, check the salary benchmark for the sector and age band on MOM's published criteria. Offers pitched around the sector median score well. Offers pitched at the bare floor invite scrutiny and weak renewal prospects.
Map renewals two quarters ahead. A pass holder who no longer meets the floor at renewal is a compliance problem, not merely an HR issue. In practice, we help clients benchmark salaries before offers are made. COMPASS outcomes improve materially when the offer clears the sector median.
Match the route to the profile. A founder may begin on an EntrePass while the first senior engineer arrives on an Employment Pass. High earners above S$30,000 should weigh the ONE Pass. It offers five-year certainty and self-sponsorship flexibility.
Balance foreign hiring with local workforce development. COMPASS rewards firms with strong local professional representation, and sector quotas penalise over-reliance on foreign manpower. Programmes such as structured training for staff in Singapore can strengthen the local pipeline. This can also improve the firm's COMPASS position.
Conclusion
Singapore's work pass framework in 2026 rewards preparation: the right pass type, a salary that clears the benchmark, and clean post-issuance compliance. This guide has covered the following employee tiers:
- Employment Pass
- S Pass
- Work Permit
It has also covered the founder and talent routes through EntrePass, ONE Pass, Tech.Pass and the Personalised Employment Pass. It explains the COMPASS assessment used for most Employment Pass applications.
For employers, the practical sequence is straightforward: confirm the entity is ready, benchmark the salary, file early and track obligations after issuance. For founders, pass selection shapes funding, staffing and renewal options. It should be made alongside the incorporation plan, not after it.
3E Accounting Singapore, a Corporate Services Provider established in 2011, supports companies at every stage. We assist with incorporation, work pass applications and ongoing compliance. Our Corporate Professional Advisors help employers and entrepreneurs select the correct pass, prepare compliant applications and manage renewals. Contact us to plan your 2026 hiring with confidence.
Get Expert Help With Your 2026 Work Pass Applications
Speak with our Corporate Professional Advisors to identify the right pass for your next hire or your new venture, and keep every filing compliant.
Frequently Asked Questions
Under criteria effective from 1 January 2025, new Employment Pass applicants must earn a fixed monthly salary of at least S$5,600, or S$6,200 in financial services. Higher floors apply to older candidates, and MOM reviews these levels periodically.
Yes. The EntrePass lets founders of innovative businesses sponsor themselves, while the ONE Pass and Tech.Pass allow self-sponsorship for senior talent who meet their respective salary or achievement criteria.
Most Employment Pass and S Pass applications are processed by MOM within about three weeks, and longer where additional documents or checks are required. Once approved, the In-Principle Approval is valid for six months.
Renewal may be refused, because renewals are assessed against the criteria in force at that time. Employers must also notify MOM of salary changes, and persistent non-compliance can attract penalties.
Yes. Employment income earned in Singapore is taxable, and pass holders are generally assessed at progressive resident rates once the residency conditions under the Income Tax Act 1947 are met.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.








