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MOM ICT Exemption

Singapore Intra-Corporate Transferee (ICT) Employment Pass Guide 2026

Complete guide to Singapore Intra-Corporate Transferee (ICT) Employment Pass. WTO/FTA exemptions, COMPASS test exemption, MyCareersFuture FCF rules, & PR restrictions.

Overview & Statutory Background

An Intra-Corporate Transferee (ICT) Employment Pass allows multinational corporations (MNCs) to transfer key foreign personnel (Managers, Executives, or Specialists) from an overseas parent company, branch, affiliate, or subsidiary to their Singapore office under international trade agreements (WTO GATS, CPTPP, RCEP, or bilateral FTAs). ICT candidates are exempt from MyCareersFuture Fair Consideration Framework (FCF) job advertising requirements and Stage 2 COMPASS point evaluations. However, ICT status carries strict statutory limitations: ICT holders cannot bring dependents under certain FTAs, cannot change local employers, and are generally excluded from applying for Singapore Permanent Residency under the PTS scheme.

Key Pass Highlights & Statutory Criteria

FCF Advertising

Exempt

Verified

COMPASS Points

Exempt

Verified

Prior Overseas Stay

Min 1 Year

Verified

PR PTS Eligibility

Restricted

Verified

Evaluation Criteria & Points Breakdown

Minimum Prior Overseas Employment

12 Months Continuous

Candidate must have been employed by the overseas parent company/affiliate for at least 1 year continuously prior to transfer.

Qualifying ICT Roles

Manager / Exec / Specialist

Must qualify as a Manager (senior management), Executive (directing department), or Specialist (advanced proprietary knowledge).

FCF Job Advertising Exemption

FCF Exempt

Employer is not required to advertise the position on MyCareersFuture.sg before submitting the ICT EP application.

COMPASS Evaluation Exemption

COMPASS Exempt

ICT EP candidates are exempt from scoring 40 points on COMPASS, provided they meet minimum EP salary thresholds.

Mandatory Eligibility Requirements

Must meet minimum EP fixed monthly salary thresholds (S$5,600/mo general; S$6,200/mo Financial Services, scaling by age).

Must have worked for the foreign sending entity for at least 12 months continuously before the transfer date.

The Singapore entity must be an established subsidiary, branch, or affiliate of the foreign sending corporation.

Pass validity is limited to 3 years initially, extendable up to a maximum total duration of 5 years (subject to specific FTA terms).

PR LIMITATION: ICT EP holders are brought in for temporary assignments under trade treaties and cannot apply for Singapore Permanent Residency or transfer to another local company without obtaining a standard local EP.

Step-by-Step Application & Issuance Process

Verify Corporate Relationship & Treaty Rules

Ensure sending foreign entity and Singapore company share required corporate ownership links.

Prepare Transfer Documentation & Salary Proof

Collect 12 months of foreign payslips, corporate charts, and official assignment letters.

Submit MOM EP eService ICT Application

Employer select 'ICT Exemption' track on MOM EP eService and pays S$105 processing fee.

In-Principle Approval (IPA)

MOM processes ICT EP application within 2 to 3 weeks and issues 6-month IPA letter.

Pass Issuance & Biometrics

Candidate arrives in Singapore, completes biometrics at MOM Services Centre, and collects card (S$225 fee).

Required Document Checklist

•Valid Passport Copy (minimum 6 months validity)

•Proof of corporate relationship (ACRA BizFile, parent company corporate registry, audited financial statements)

•Organizational Chart showing overseas sending entity and Singapore receiving entity structure

•Employment Contract & Transfer Letter stating role (Manager/Executive/Specialist) and fixed monthly salary

•Official 12-month payslips and tax filing from the foreign sending entity proving prior employment

•Declaration of relevant FTA/WTO treaty provisions governing the corporate transfer

Frequently Asked Questions (FAQ)

An ICT Employment Pass allows multinational companies to transfer existing senior managers, executives, or specialists from an overseas parent company or affiliate to their Singapore branch or subsidiary under international trade agreements like WTO GATS or bilateral FTAs.

Yes. ICT EP candidates are exempt from Stage 2 COMPASS 40-point criteria testing and MyCareersFuture 14-day FCF job posting requirements, provided they meet Stage 1 minimum EP salary thresholds and prior 1-year overseas employment rules.

No. Under MOM regulations and international trade treaties, ICT pass holders are transferred on temporary corporate assignments and are generally ineligible to apply for Singapore Permanent Residency under the PTS scheme.

Spousal and child Dependant's Pass (DP) eligibility depends on the specific trade treaty (FTA) under which the ICT is transferred and meeting the minimum S$6,000/month salary requirement. Some FTAs explicitly restrict ICT family pass rights.

ICT Employment Passes are typically issued for up to 3 years initially and can be extended up to a maximum total cap of 5 years, depending on the specific international trade agreement terms.

No. ICT EP holders cannot change employers in Singapore or take up employment with a non-affiliated local firm. To switch employers, the candidate must resign, leave Singapore, and have the new local employer apply for a standard local Employment Pass.