Work visa in Singapore

The S Pass is a work visa designed for skilled workers who do not meet the criteria for an Employment Pass and are subject to a quota. New candidates need to earn at least SGD 3,150 per month for all companies and at least SGD 3,650 per month for the financial sector.

• Grants the right to live and work in Singapore for the duration of the visa (1-2 years, with the possibility of renewal).
• Allows for obtaining long-term visas for family members (spouse and children) to reside in Singapore.
• Enables the application for Permanent Resident (PR) status in Singapore for both the pass holder and their family members.
• Allows children to attend local and international schools in Singapore.
• Qualifies the holder as a tax resident of Singapore (Singapore's personal tax rate is progressive, ranging from 0 to 22%).
• Provides the opportunity to open a personal bank account in one of Singapore’s top banks with a minimum deposit.*

*— For comparison, without an S Pass or another long-term visa in Singapore, the minimum amount required to open a personal bank account in Singapore ranges from USD 200,000 to USD 10 million.

• Candidates need to pass the points-based COMPASS in addition to meeting the S Pass qualifying salary.
• The applicant must have a job offer in Singapore.
• Monthly salary of at least SGD 3,150 for all companies and at least SGD 3,650 for the financial sector*
• Relevant work experience.
• Completed higher education**
• Good business reputation, no criminal cases or court rulings, records of bankruptcy, and "black marks" in international information databases.

*Please note that these are the basic requirements. The higher the age and qualifications of the candidate, the higher the salary requirements. Further changes to the qualifying salary for the S Pass will take effect on September 1, 2025.

**Confirmation of the education level is not mandatory. However, if the candidate declares their qualification in the S Pass application, they are fully responsible for ensuring its authenticity. Educational certificates and documents must be notarized and translated into English. If the educational institution is not listed by MOM, verification of the qualification from a screening company must be provided.

The Dependence Ratio Cap (DRC), or quota, represents the maximum ratio of foreign workers to the total number of employees that a company in a specific sector can hire.

• Construction: Quota is 83.3%
• Manufacturing: Quota is 60%
• Marine shipyard : Quota is 77.8%
• Process: Quota is 83.3%
• Services: Quota is 35%

For example, if the DRC for the services sector is 35%, the total number of Work Permit and S Pass holders employed by a company in the services sector cannot exceed 35% of the company's total workforce.
Under the existing quota, the number of S Pass holders a company can hire is limited as follows:

• 10% of the total number of employees in the services sector.
• 15% in the construction, manufacturing, shipbuilding, and processing sectors.

The Ministry of Manpower (MOM) uses information from the company’s CPF calculations to determine the number of local employees hired by the company, which sets the quota for foreign workers. The foreign worker quota is calculated based on the average number of local employees in the company over the last 3 months. To ensure accurate quota calculations, salaries and CPF contributions for local employees must be declared timely and accurately.
A local employee is defined as a Singaporean citizen or Permanent Resident (PR) employed under a contract, including company directors, with a monthly salary of at least SGD 1,400.

The foreign worker levy is a pricing mechanism used to regulate the number of foreign workers in Singapore. Employers are required to pay the levy for all S Pass holders. The obligation to pay the levy begins on the day the S Pass is issued and ends when it is canceled or expires. Employers must pay the levy using the GIRO system.
For the services sector, the levy rates are as follows:

• Tier: Basic / Tier 1
• Quota: Up to 10% of the total number of employees
• Monthly Levy Rate: $550
• Daily Levy Rate: $18.09

The Basic / Tier 1 levy rate for the S Pass will be increased as follows:

• From September 1, 2023: $550
• From September 1, 2025: $550 to $650

There are no changes to the Tier 2 levy rate for the S Pass, which will remain at $650.

Employers of S Pass holders are required to:

• Pay their salaries electronically.*
• Maintain records of salary payments.

Employers may face fines or penalties for non-compliance with these requirements.
*Exceptions to the electronic payment requirement include:

• The S Pass is issued for a period of no more than 3 months.
• The salary is for the final month of the employee's work.
• The salary is for overtime work.

Each application is reviewed by the Ministry of Manpower (MOM) on an individual basis, considering a wide range of factors such as the financial health of the employer's company, the candidate's salary, work experience, business reputation, recognized industry expertise, and the ratings of the educational institutions attended by the candidate.

The issuance of a work visa in Singapore can take from five weeks to several months.

If the Ministry of Manpower (MOM) rejects the visa application, you can appeal the decision. After receiving a visa rejection, you have 3 months to submit an appeal. However, you should only do this if you can address and contest the reasons for the rejection.

The application for the S Pass can be submitted by either the employer or an Employment agency hired by the employer.

Yes, an S Pass holder can also sponsor dependent visas for family members, including:

• Spouse
• Biological and adopted children under 21 years old who are unmarried
• Disabled children over 21 years old who are unmarried

Dependent visas are tied to the S Pass holder and allow family members to reside in Singapore.
To apply for dependent visas for family members, you must meet the following criteria:

• Hold a valid S Pass
• Have a monthly salary of at least SGD 6,000 to sponsor your spouse and children

Below you will find a detailed description of what type of visa is suitable for each category of relatives:

Spouse (legally married)
Visa type: Dependant's Pass (DP)

Children unmarried and under 21 years old, including those legally adopted
Visa Type: Dependant's Pass (DP)

Common-law spouse (A common-law relationship between 2 people that is recognised under the laws of their country or region)
Visa type: Long Term Visit Pass (LTVP)

Stepchildren unmarried and under 21 years old
Visa type: Long Term Visit Pass (LTVP)
Disabled children
Visa type: Long Term Visit Pass (LTVP)
What is required to apply for visas for family members?
To apply for dependent visas (Dependant Pass/Long Term Visit Pass) for family members, the applicant must meet the following criteria:

• Hold a valid S Pass
• Have a monthly salary of at least SGD 6,000 (USD 4,400) to sponsor a spouse and children

According to Singapore's tax regulations, if a non-Singaporean employee is terminating their employment with the company, going overseas, or planning to leave Singapore for more than three months, the employer is required to notify the Inland Revenue Authority of Singapore (IRAS) at least one month before the event occurs. Additionally, the employer must withhold all monies due to the employee starting from the day the employer is aware of the impending termination or departure from Singapore. This process is known in Singapore as Tax Clearance.

To notify IRAS, the employer must submit Form IR21 at least one month before the non-Singaporean employee either resigns, travels abroad, or leaves Singapore for more than three months.