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S Pass Salary & Levy Tool

Singapore S Pass Eligibility, Salary & Levy Calculator 2026

Calculate Singapore S Pass qualifying salary by age and sector for 2026. Check MOM S Pass quota, S$650 levy, LQS, FCF advertising, application fees, medical insurance and 2027 salary changes.

S Pass Salary Requirement Calculator 2026

MOM scales minimum S Pass salaries progressively based on candidate age & sector

Age 23 (Min)Age 45+ (Max)
Minimum Fixed Monthly Salary Requirement:
S$3,300 / month
Sector: General

S Pass Salary Requirement Calculator 2026

MOM scales minimum S Pass salaries progressively based on candidate age & sector

Age 23 (Min)Age 45+ (Max)
Minimum Fixed Monthly Salary Requirement:
S$3,300 / month
Sector: General

Key Framework Criteria & Principles

1. Age-Based Qualifying Salary

S$3,300–S$4,800 General

For new applications submitted from 1 September 2025 through 2026, the qualifying salary outside financial services rises from S$3,300 at age 23 or below to S$4,800 at age 45 or above.

2. Financial Services Salary

S$3,800–S$5,650

Financial-services candidates have a higher age-based qualifying salary, starting at S$3,800 and reaching S$5,650 at age 45 or above.

3. S Pass Sub-Quota

10% Services / 15% Other Listed Sectors

The S Pass portion of an employer's workforce is capped at 10% in Services and 15% in Construction, Manufacturing, Marine Shipyard and Process sectors.

4. Overall DRC Is Separate

Sector DRC Still Applies

The S Pass sub-quota sits inside the broader sector Dependency Ratio Ceiling governing the combined number of Work Permit and S Pass holders.

5. Monthly Levy

S$650 per S Pass

Employers pay a flat S$650 monthly S Pass levy for each S Pass holder. S Pass levy tiers do not apply.

6. Local Qualifying Salary

S$1,800 from 1 July 2026

Local employees who earn at least S$1,800 count as one local employee for quota purposes. Employees earning S$900 to below S$1,800 count as 0.5 local employee.

7. Candidate Eligibility Is Not Enough

Employer Quota + Candidate Rules

A candidate can satisfy the salary and role requirements but still be unable to obtain an S Pass if the employer has insufficient quota or fails other MOM requirements.

Mandatory Eligibility Requirements

Fixed monthly salary meeting MOM 2026 age- and sector-based threshold (S$3,300 to S$4,800 general; S$3,800 to S$5,650 finance).
Employment in an Associate Professional or Technician (APT) role.
Employer remaining within sector S Pass sub-quota (10% Services / 15% CMPM) and overall sector DRC.
LQS compliance for employer local workforce (S$1,800 full unit, S$900 to S$1,799 half unit).
FCF job advertisement on MyCareersFuture for at least 14 consecutive days unless exempt.
Employer provision of medical insurance with at least S$60,000 annual coverage per S Pass worker (no S$5,000 security bond required).

Step-by-Step Procedure

1

Check Candidate Role and Salary

Confirm the job is appropriate for an Associate Professional or Technician and calculate the applicable age- and sector-based qualifying salary.

2

Check Employer Quota

Confirm the employer is within the overall sector DRC and the separate S Pass sub-DRC.

3

Check LQS Workforce

Ensure local employees are counted correctly using the S$1,800 LQS and 0.5-count rule for S$900 to below S$1,800 employees.

4

Run MOM Self-Assessment Tool

Use the official SAT before submitting the application.

5

Complete FCF Advertising

Where required, advertise the vacancy on MyCareersFuture for at least 14 consecutive days and fairly consider candidates.

6

Obtain Candidate Consent

Get written consent from the candidate before submitting the S Pass application.

7

Submit via EP eService

Employer or appointed employment agent submits the application and pays the S$105 fee.

8

Wait for MOM Decision

MOM processes the application or provides an update within 10 business days in normal cases.

9

Use IPA

If approved, the IPA gives the candidate 60 days to enter Singapore and get the S Pass issued.

10

Complete Issuance

After the candidate is in Singapore, employer completes issuance and pays S$100.

11

Medical / PCP Compliance

Complete the required medical examination where the IPA requires it and satisfy PCP requirements where applicable.

12

Start Work After Valid Authorisation

Once the S Pass is issued and the notification letter is available, the candidate can start work in accordance with MOM's conditions.

Calculator Inputs

number
Field: candidateAge
Required: true
Description: Candidate's age in completed years.
select
Field: sector
Required: true
Options: ["general","financial_services"]
Description: Whether the job is in financial services or another sector.
number
Field: fixedMonthlySalary
Required: true
Description: Candidate's fixed monthly salary used for the S Pass assessment.
date
Field: applicationDate
Required: true
Description: Date the employer intends to submit the S Pass application.
select
Field: employerSector
Required: true
Options: ["services","construction","manufacturing","marine_shipyard","process"]
Description: Employer's MOM sector for quota and levy purposes.
number
Field: localEmployees
Required: true
Description: Number of qualifying local employees, with LQS weighting applied separately.
number
Field: localEmployeesAtLeast1800
Required: true
Description: Singapore Citizens/PR employees earning at least S$1,800 per month.
number
Field: localEmployees900toBelow1800
Required: true
Description: Singapore Citizens/PR employees earning S$900 to below S$1,800 per month.
number
Field: currentWorkPermitAndSPassHolders
Required: true
Description: Current combined Work Permit and S Pass holders for employer quota calculations.

Salary Tables

2026 General

Age: 23 or below
Minimum: 3300
Age: 24
Minimum: 3368
Age: 25
Minimum: 3436
Age: 26
Minimum: 3505
Age: 27
Minimum: 3573
Age: 28
Minimum: 3641
Age: 29
Minimum: 3709
Age: 30
Minimum: 3777
Age: 31
Minimum: 3845
Age: 32
Minimum: 3914
Age: 33
Minimum: 3982
Age: 34
Minimum: 4050
Age: 35
Minimum: 4118
Age: 36
Minimum: 4186
Age: 37
Minimum: 4255
Age: 38
Minimum: 4323
Age: 39
Minimum: 4391
Age: 40
Minimum: 4459
Age: 41
Minimum: 4527
Age: 42
Minimum: 4595
Age: 43
Minimum: 4664
Age: 44
Minimum: 4732
Age: 45 or above
Minimum: 4800

2026 Financial Services

Age: 23 or below
Minimum: 3800
Age: 24
Minimum: 3884
Age: 25
Minimum: 3968
Age: 26
Minimum: 4052
Age: 27
Minimum: 4136
Age: 28
Minimum: 4220
Age: 29
Minimum: 4305
Age: 30
Minimum: 4389
Age: 31
Minimum: 4473
Age: 32
Minimum: 4557
Age: 33
Minimum: 4641
Age: 34
Minimum: 4725
Age: 35
Minimum: 4809
Age: 36
Minimum: 4893
Age: 37
Minimum: 4977
Age: 38
Minimum: 5061
Age: 39
Minimum: 5145
Age: 40
Minimum: 5230
Age: 41
Minimum: 5314
Age: 42
Minimum: 5398
Age: 43
Minimum: 5482
Age: 44
Minimum: 5566
Age: 45 or above
Minimum: 5650

2027 General

Age: 23 or below
Minimum: 3600
Age: 24
Minimum: 3668
Age: 25
Minimum: 3736
Age: 26
Minimum: 3805
Age: 27
Minimum: 3873
Age: 28
Minimum: 3941
Age: 29
Minimum: 4009
Age: 30
Minimum: 4077
Age: 31
Minimum: 4145
Age: 32
Minimum: 4214
Age: 33
Minimum: 4282
Age: 34
Minimum: 4350
Age: 35
Minimum: 4418
Age: 36
Minimum: 4486
Age: 37
Minimum: 4555
Age: 38
Minimum: 4623
Age: 39
Minimum: 4691
Age: 40
Minimum: 4759
Age: 41
Minimum: 4827
Age: 42
Minimum: 4895
Age: 43
Minimum: 4964
Age: 44
Minimum: 5032
Age: 45 or above
Minimum: 5100

2027 Financial Services

Age: 23 or below
Minimum: 4000
Age: 24
Minimum: 4075
Age: 25
Minimum: 4150
Age: 26
Minimum: 4225
Age: 27
Minimum: 4300
Age: 28
Minimum: 4375
Age: 29
Minimum: 4450
Age: 30
Minimum: 4525
Age: 31
Minimum: 4600
Age: 32
Minimum: 4675
Age: 33
Minimum: 4750
Age: 34
Minimum: 4825
Age: 35
Minimum: 4900
Age: 36
Minimum: 4975
Age: 37
Minimum: 5050
Age: 38
Minimum: 5125
Age: 39
Minimum: 5200
Age: 40
Minimum: 5275
Age: 41
Minimum: 5350
Age: 42
Minimum: 5425
Age: 43
Minimum: 5500
Age: 44
Minimum: 5575
Age: 45 or above
Minimum: 5650

Calculator Rules

Salary Rule

Select the qualifying-salary table according to application date and sector, then compare the candidate's fixed monthly salary with the age-based minimum.

2026 Application Rule

For applications submitted from 1 September 2025 through 31 December 2026, use the 2026 current-application table.

2027 Application Rule

For applications submitted from 1 January 2027, use the 2027 table for new applications.

Salary Result

salaryEligible = fixedMonthlySalary >= applicableAgeBasedMinimum

Future Date Warning

If calculating a 2026 application, do not use the 2027 salary merely because the applicant will work in 2027. The application-date rule determines the relevant threshold.

Fixed Monthly Salary

Use MOM's fixed monthly salary concept, rather than treating variable bonuses, overtime or other non-fixed payments as automatically satisfying the threshold.

Quota Rules

Overall D R C

Construction

83.3

Process

83.3

Marine_shipyard

75

Manufacturing

60

Services

35

S Pass Sub D R C

Construction

15

Process

15

Marine_shipyard

15

Manufacturing

15

Services

10

Important Distinction

The DRC percentage is not itself the S Pass percentage. The broader DRC limits combined Work Permit and S Pass holders, while the S Pass sub-DRC limits the number of S Pass holders within that workforce.

Services Example

A Services employer can have up to 35% combined Work Permit and S Pass holders under the overall DRC, while the S Pass component cannot exceed 10% of total workforce.

Cmp Example

A Construction, Process, Marine Shipyard or Manufacturing employer has the applicable overall DRC and a 15% S Pass sub-DRC.

Lqs Rules

Effective Date

1 July 2026

Full Local Employee

1800

Half Local Employee Minimum

900

Half Local Employee Maximum Exclusive

1800

Calculation

LQS local quota units = (employees earning >= S$1,800 x 1) + (employees earning S$900 to below S$1,800 x 0.5).

Below900

An employee earning below S$900 does not count toward the quota.

Eligible Local Workers

Singapore Citizens and Permanent Residents employed under a contract of service can count.

Exclusions

  • Business owners of sole proprietorships or partnerships.
  • Platform workers.

Important Point

The original statement that every local employee must earn S$1,800 to count was incomplete. Employees earning S$900 to below S$1,800 count as 0.5.

Quota Calculator

Local Quota Units

fullLocalEmployees + (halfLocalEmployees * 0.5)

Approx Maximum Foreign Workforce

For a sector DRC of d%, foreignWorkers / totalWorkforce <= d/100.

Important Point

MOM calculates quota using prescribed workforce and payroll methodology; a simple headcount formula should be shown as an estimate rather than as a substitute for the MOM quota calculator.

S Pass Sub Quota

S Pass holders must also remain within the sector S Pass sub-DRC.

Best Practice

Use MOM's official quota calculator/Self-Assessment Tool for a binding employer-side pre-application check.

Levy

Current Rate

650

Frequency

Monthly per S Pass holder.

Annualised

7800

Formula

650 x number of S Pass holders x number of months.

Tiers

Important Correction

The original title/meta description referred to Tier 1/2/3 S Pass levy rates. S Pass does not have Work Permit-style Tier 1/2/3 levy rates; the S Pass levy is S$650 per month.

Employer Costs

Mandatory S Pass Levy

S$650 per S Pass holder per month.

Application Fee

S$105 per application.

Issuance Fee

S$100 per S Pass issued.

Medical Insurance

Employer must buy and maintain medical insurance with at least S$60,000 annual coverage for each S Pass holder.

Security Bond

No security bond is required for S Pass holders.

Pcp

A Primary Care Plan is required before issuance or renewal for workers who meet MOM's specified PCP conditions, such as workers in CMP sectors or workers staying in dormitories that can accommodate 7 or more workers.

Salary

The employer must pay the qualifying fixed monthly salary and comply with employment-law salary requirements.

Qualifications

Mandatory Degree

Rule

MOM does not make a degree or diploma an unconditional standalone S Pass eligibility requirement. The S Pass is for eligible APTs and assessment uses the role, salary and other prevailing criteria.

Declared Qualification

If the employer declares a qualification, MOM requires it to be authentic and awarded by an accredited institution listed in the application form's qualification database.

Important Correction

Remove the blanket requirement for a degree/diploma/one-year full-time qualification from the eligibility list.

Fair Consideration Framework

Advertisement

Employers submitting S Pass applications generally must first advertise the vacancy on MyCareersFuture and fairly consider candidates.

Duration

At least 14 consecutive days.

Offer Timing

Employers should not make an offer to an S Pass candidate during the mandatory advertising period.

Important Correction

FCF requirements apply before an S Pass application, subject to MOM's published exemptions. They should not be presented as a candidate-specific immigration requirement.

Application

Who Applies

Employer or appointed employment agent.

Platform

EP eService.

Candidate Consent

Employer must obtain written consent from the candidate before applying.

Processing

Processed or given an update within 10 business days in normal cases.

Ipa

Validity

60 days.

Entry Visa

Pre-approved single-entry visa for the candidate where applicable.

Medical

IPA states whether the candidate must undergo a medical examination after arrival.

Issuance

Location

Candidate must be in Singapore.

Fee

100

Processing

Immediate once required issuance information and documents are provided.

Notification Letter

After issuance, the notification letter is valid for 1 month and allows the candidate to start work and travel while waiting for the card.

Pass Facts

First Time Duration

Up to 2 years.

Renewal Duration

Up to 3 years.

Passport Limit

The pass can only be valid up to 1 month before passport expiry.

Change Employer

A new employer must apply for a new S Pass if the worker changes employers.

Nationality

S Pass is available to eligible foreign employees across nationalities.

Compass

COMPASS does not apply to S Pass applications.

Family

Salary Threshold

6000

Dependant Pass

An S Pass holder earning at least S$6,000 fixed monthly salary can sponsor a qualifying legally married spouse and unmarried children under 21 for Dependant's Passes.

Parent L T V P

Parents require the higher applicable salary threshold and family-pass eligibility conditions under MOM's LTVP rules.

Work

Family members do not obtain automatic employment rights merely from holding a Dependant's Pass; a separate work pass may be required.

Medical Insurance

Minimum Annual Coverage

60000

Coverage

  • Inpatient care.
  • Day surgery.
  • Hospital bills for conditions that may not be work-related.

Cost Responsibility

Employer must purchase and maintain the insurance and cannot pass the insurance cost to the worker.

Enhanced Requirements

Since 1 July 2025, policies are subject to enhanced requirements including standardised exclusion clauses, age-differentiated premiums and direct insurer payment to hospitals upon admissibility of claims.

Security Bond

Required

Description

Employers do not have to post a security bond for S Pass holders.

Self Assessment

Tool

MOM Self-Assessment Tool (SAT).

Purpose

Checks candidate eligibility before the employer submits an S Pass application.

Negative Result

If the SAT indicates the candidate is not eligible, MOM advises that the employer should not apply because the application will be rejected.

Positive Result

MOM states that an eligible SAT result corresponds to around a 90% chance of getting the pass, not a guarantee.

Application Process

Check Candidate Role and Salary
Step 1

Confirm the job is appropriate for an Associate Professional or Technician and calculate the applicable age- and sector-based qualifying salary.

Check Employer Quota
Step 2

Confirm the employer is within the overall sector DRC and the separate S Pass sub-DRC.

Check LQS Workforce
Step 3

Ensure local employees are counted correctly using the S$1,800 LQS and 0.5-count rule for S$900 to below S$1,800 employees.

Run MOM Self-Assessment Tool
Step 4

Use the official SAT before submitting the application.

Complete FCF Advertising
Step 5

Where required, advertise the vacancy on MyCareersFuture for at least 14 consecutive days and fairly consider candidates.

Obtain Candidate Consent
Step 6

Get written consent from the candidate before submitting the S Pass application.

Submit via EP eService
Step 7

Employer or appointed employment agent submits the application and pays the S$105 fee.

Wait for MOM Decision
Step 8

MOM processes the application or provides an update within 10 business days in normal cases.

Use IPA
Step 9

If approved, the IPA gives the candidate 60 days to enter Singapore and get the S Pass issued.

Complete Issuance
Step 10

After the candidate is in Singapore, employer completes issuance and pays S$100.

Medical / PCP Compliance
Step 11

Complete the required medical examination where the IPA requires it and satisfy PCP requirements where applicable.

Start Work After Valid Authorisation
Step 12

Once the S Pass is issued and the notification letter is available, the candidate can start work in accordance with MOM's conditions.

Practical Checklist

  • Enter candidate age.
  • Select financial services or another sector.
  • Enter the candidate's fixed monthly salary.
  • Select the correct application-date salary table.
  • Check the age-based qualifying salary.
  • Confirm the employer's sector DRC.
  • Check the employer's S Pass sub-DRC.
  • Calculate local quota units using the current S$1,800/0.5 LQS rules.
  • Run MOM's official Self-Assessment Tool.
  • Check whether FCF advertising is required and whether an exemption applies.
  • Advertise on MyCareersFuture for at least 14 consecutive days where required.
  • Obtain written candidate consent.
  • Submit the S Pass application through EP eService.
  • Budget S$105 application + S$100 issuance.
  • Budget S$650 monthly levy.
  • Budget mandatory medical insurance with at least S$60,000 annual coverage.
  • Do not budget a S$5,000 security bond because S Pass employers do not require one.
  • Check PCP requirements where applicable.
  • Use the IPA within 60 days.
  • Complete issuance only after the candidate is in Singapore.
  • Use MOM's quota calculator/SAT for the final employer-side assessment.

Required Document Checklist

•
Candidate passport particulars page (valid for at least 6 months).
•
Candidate written consent form for S Pass application.
•
Educational certificates and transcripts (if qualification declared).
•
MyCareersFuture FCF job posting reference (14 consecutive days minimum).
•
Proof of S$60,000 annual medical insurance coverage.

Common Mistakes & Legal Misconceptions

❌ Misconception: There are Tier 1, Tier 2 and Tier 3 S Pass levy rates.
✅ Statutory Fact: Those tiers are associated with certain Work Permit levy structures. The current S Pass levy is S$650 per month per worker.
❌ Misconception: The S Pass quota is simply 10% in Services and 15% everywhere else.
✅ Statutory Fact: Those figures are the S Pass sub-DRC. The broader sector DRC differs by sector and governs combined Work Permit and S Pass numbers.
❌ Misconception: Every S Pass applicant must have a degree or diploma requiring one year of full-time study.
✅ Statutory Fact: MOM does not make that blanket qualification a standalone S Pass requirement. Declared qualifications are optional, although declared credentials must meet MOM's authenticity/accreditation rules.
❌ Misconception: The employer needs a S$5,000 security bond for an S Pass.
✅ Statutory Fact: MOM expressly states that S Pass employers do not need a security bond.
❌ Misconception: LQS is simply S$1,800 and every local must earn that amount to count.
✅ Statutory Fact: From 1 July 2026, S$1,800 gives one quota unit while S$900 to below S$1,800 gives 0.5 quota unit.
❌ Misconception: Meeting the candidate salary automatically guarantees an S Pass.
✅ Statutory Fact: Salary is only one eligibility component. Employer quota, job, candidate assessment and other MOM requirements also matter.
❌ Misconception: The S Pass application fee is S$105 and the issuance fee is S$225.
✅ Statutory Fact: For S Pass, MOM currently charges S$105 for application and S$100 for issuance.
❌ Misconception: S Pass IPA is valid for 6 months.
✅ Statutory Fact: The S Pass IPA gives the candidate 60 days to enter Singapore and get the pass issued.
❌ Misconception: FCF advertising is only an EP requirement.
✅ Statutory Fact: MOM's FCF also applies to S Pass applications, subject to published exemptions.
❌ Misconception: A positive SAT guarantees approval.
✅ Statutory Fact: MOM says an eligible SAT result corresponds to around a 90% chance of getting a pass, not a guarantee.

Frequently Asked Questions (FAQ)

For new S Pass applications submitted from 1 September 2025 through 2026, the minimum starts at S$3,300 per month for sectors other than financial services and S$3,800 for financial services. The required salary rises progressively with age, reaching S$4,800 and S$5,650 respectively at age 45 and above.

Select the candidate's age, sector and application date, then compare the candidate's fixed monthly salary with MOM's corresponding age-based threshold. The 2026 table applies to new applications submitted in 2026; from 1 January 2027, the starting thresholds become S$3,600 outside financial services and S$4,000 in financial services.

The employer S Pass levy is S$650 per worker per month. There are no Tier 1, Tier 2 and Tier 3 S Pass levy bands comparable to certain Work Permit levy structures.

The S Pass sub-DRC is 10% of total workforce in Services and 15% in Construction, Manufacturing, Marine Shipyard and Process sectors. Employers must also stay within the broader sector DRC, which controls the combined Work Permit and S Pass workforce.

From 1 July 2026, a qualifying Singapore Citizen or PR earning at least S$1,800 per month counts as one local employee for quota calculations. An employee earning S$900 to below S$1,800 counts as 0.5, while someone earning below S$900 does not count.

The S Pass application fee is S$105 and the issuance fee is S$100. The employer also pays a S$650 monthly levy and must provide medical insurance with at least S$60,000 annual coverage. An S Pass employer does not need to furnish a S$5,000 security bond.
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Statutory Benchmark Metrics

2026 General Starting Salary
S$3,300/month
2026 Finance Starting Salary
S$3,800/month
2026 General Age Ceiling
S$4,800 at 45+
2026 Finance Age Ceiling
S$5,650 at 45+
S Pass Levy
S$650/month
S Pass Sub-Quota
10% Services / 15% CMPM
Current LQS
S$1,800/month
2027 Starting Salary
S$3,600 / S$4,000

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