Singapore Work Passes: EP, S Pass, WP, and ONE Pass Guide (2026)

Singapore's work pass system controls foreign employment through four main categories. Employment Pass (EP) targets professionals earning at least S$5,600/month. S Pass covers mid-skilled workers at S$3,150/month minimum. Work Permit (WP) applies to semi-skilled workers with sector-specific quotas. Overseas Networks & Expertise Pass (ONE Pass) attracts top global talent at S$30,000/month.

What Is the Employment Pass (EP)?

The Employment Pass (EP) is Singapore's primary work pass for foreign professionals. Minimum qualifying salary: S$5,600/month for most sectors, S$10,700/month for the financial services sector. Applicants must have recognized qualifications (degree from a reputable institution) and relevant work experience. Since September 2023, all EP applications must pass the COMPASS framework.

EP validity: up to 2 years for new passes, up to 3 years for renewals. EP holders can bring dependents (spouse and children under 21) on Dependant's Pass if earning S$6,000+/month. EP holders earning S$6,000+/month can bring parents on Long-Term Visit Pass. Dependent's Pass holders are no longer allowed to work in Singapore (policy change effective May 2023).

What Is the COMPASS Framework for EP Applications?

COMPASS (Complementarity Assessment Framework) scores EP applications on four foundational criteria and two bonus criteria. Each criterion scores 0, 10, or 20 points. The minimum passing score is 40 points. The four foundational criteria are: C1 (Salary relative to local PMET median by sector), C2 (Qualifications), C3 (Diversity: nationality mix at firm), C4 (Support for local employment: share of local PMETs at firm).

COMPASS exemptions: candidates earning S$22,500/month or above, intra-corporate transferees under World Trade Organization commitments, and short-term EP holders (1 month or less). Employers should assess COMPASS scores using MOM's Self-Assessment Tool before applying.

What Is the S Pass?

The S Pass targets mid-skilled foreign workers. Minimum qualifying salary: S$3,150/month for most sectors, S$3,650/month for the financial services sector. Applicants need a degree or diploma and relevant work experience. S Pass holders are subject to a quota: maximum 10% of the company's total workforce in the services sector, 18% in manufacturing.

Employers pay Foreign Worker Levy for each S Pass holder: S$550/month (basic tier) or S$650/month (when exceeding the base quota). S Pass processing time is typically 3-4 weeks. S Pass holders earning S$6,000+/month can bring dependents. The S Pass quota is separate from the Work Permit quota.

What Is the Work Permit (WP)?

Work Permits cover semi-skilled foreign workers in specific sectors: construction, manufacturing, marine, process, and services. Source country restrictions apply: workers must be from MOM-approved countries. No minimum salary requirement, but the Foreign Worker Levy ranges from S$300 to S$950/month depending on sector and tier.

WP quotas vary by sector: construction (1:7 ratio of local to foreign for basic tier), manufacturing (60% total foreign worker cap), services (35% total foreign worker cap). WP holders cannot bring dependents. Employers must provide medical insurance (minimum S$15,000/year) and personal accident insurance (minimum S$60,000). Employers must house construction and process sector WP holders in approved dormitories.

What Is the ONE Pass?

The Overseas Networks & Expertise Pass (ONE Pass) launched in January 2023 for top global talent. Qualifying criteria: earned a fixed monthly salary of at least S$30,000 in the past year, or will earn S$30,000/month in Singapore, or have outstanding achievements in arts, sports, science, technology, or academia.

ONE Pass benefits: 5-year validity, ability to work for multiple employers simultaneously, spouse can work on Letter of Consent. ONE Pass holders are exempt from COMPASS scoring. Application processing: 4-8 weeks. ONE Pass has no employer quota or levy. The pass can be renewed for 5 years if the holder earned at least S$30,000/month in the preceding year.

What Other Work Passes Exist in Singapore?

Aniday's EOR Singapore service (Aniday EOR Singapore) manages all work pass types. Aniday's executive search (Aniday Executive Search Singapore) helps identify candidates with the right qualifications for EP COMPASS scoring.

How long does it take to process an Employment Pass?

MOM states 3 weeks for straightforward EP applications. Complex cases take 6-8 weeks. Applications requiring additional documentation or those flagged for review take longer. Employers can check application status through EP Online. Using an experienced EOR like Aniday reduces processing delays by ensuring complete and accurate submissions.

Can an EP holder change employers?

Yes. The new employer must submit a new EP application. The current EP remains valid until the new EP is approved. There is no need to leave Singapore between jobs. The new employer must meet all EP requirements including COMPASS scoring, FCF posting, and minimum salary. Processing takes the standard 3-8 weeks.

What happens if an EP application is rejected?

Employers can appeal within 3 months. Appeals should include additional supporting documents addressing the rejection reason. Common rejection reasons: insufficient salary, COMPASS score below 40, FCF posting non-compliance, and qualification concerns. Only one appeal is allowed per application. A new application with different terms can be submitted anytime.

Do EP holders need to pay Singapore income tax?

Yes. EP holders who are tax residents (present in Singapore for 183+ days in a calendar year) pay progressive income tax from 0% to 22% (24% from Year of Assessment 2025 for income above S$1,000,000). Non-residents (less than 183 days) pay a flat 15% or progressive rates, whichever is higher. Employers file IR8A for all employees regardless of tax residency.

Can a Dependant's Pass holder work in Singapore?

Since May 2023, Dependant's Pass (DP) holders can no longer work with a Letter of Consent. DP holders who wish to work must apply for their own work pass (EP, S Pass, or WP) through a prospective employer. This policy change aims to ensure all working foreigners meet qualification and salary requirements through the work pass framework.

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