Key Framework Criteria & Principles
1. Employment Pass & PEP Fees
S$105 App / S$225 IssueEP, PEP, TEP, DP and LTVP cost S$105 per application and S$225 per pass issuance (plus S$30 MJV if applicable). No monthly levy.
2. S Pass Fees & Monthly Levy
S$105 App / S$100 Issue / S$650 LevyS Pass costs S$105 application and S$100 issuance. Employers pay a recurring S$650 monthly levy per worker.
3. Work Permit Fees & Levy Tiers
S$35 App / S$35 IssueWork Permit costs S$35 application and S$35 issuance. Monthly levies depend on sector, source country, skill tier, and DRC quota.
4. Prohibition of Levy Deduction
Employer LiabilityMOM strictly prohibits employers from recovering statutory foreign worker levies or administrative pass fees from worker salaries.
5. Levy Due Date & Payment GIRO
17th of Following MonthMonthly levies are due by the 17th of the following month via GIRO or PayNow QR. Late payment triggers penalties and pass revocation.
6. Replacement Card Fees (GST Inclusive)
S$65.40 / S$109 / S$327Damaged/update cards cost S$65.40. First lost card costs S$109; subsequent lost cards cost S$327. Must apply within 1 week.
Mandatory Eligibility Requirements
Step-by-Step Procedure
Identify Pass Category
Determine whether the candidate requires an EP (S$105/S$225), S Pass (S$105/S$100 + S$650 levy), or Work Permit (S$35/S$35 + tier levy).
Check Quota and Levy Obligations
For S Pass and Work Permit hiring, verify employer foreign worker quota (DRC) and calculate monthly levy tiers before committing.
Budget Additional Employer Costs
Account for mandatory medical insurance, security bonds, Primary Care Plans, Work Injury Compensation, and medical exams.
Submit Online Application
Employer or employment agent submits application via MOM eService and pays non-refundable S$105 (or S$35 WP) application fee.
Issue Pass upon IPA Approval
Upon IPA approval and candidate arrival, issue pass online and pay S$225 (EP/DP/LTVP), S$100 (S Pass), or S$35 (WP) issuance fee.
Maintain Recurring Monthly Levy GIRO
Ensure monthly levy payments are processed by GIRO/PayNow by the 17th of each following month. Do not deduct levy costs from worker salary.
Fee Comparison
Employment Pass Fees
Application
S$105 for each EP application.
Issuance
S$225 for each EP issued.
Renewal
S$225 for EP renewal.
Multiple Journey Visa
S$30 for a Multiple Journey Visa if applicable.
Total Common Initial Cost
S$330 in standard EP application-plus-issuance fees, before any applicable Multiple Journey Visa or other external costs.
Recurring Levy
EP holders are not subject to the foreign-worker levy.
S Pass Fees
Application
S$105 for each S Pass application.
Issuance
S$100 for each S Pass issued.
Renewal
S$100 for S Pass renewal.
Multiple Journey Visa
S$30 where applicable.
Total Common Initial Cost
S$205 in standard application-plus-issuance fees, before any applicable Multiple Journey Visa or other external costs.
Monthly Levy
S$650 per S Pass holder per month.
Daily Levy
S$21.37 for a partial levy month under MOM's daily calculation.
Quota
S Pass hiring is subject to employer quota.
Work Permit Fees
Application
S$35 for each Work Permit application.
Issuance
S$35 for issuance.
Renewal
S$35 for renewal.
Total Common Initial Cost
S$70 in standard application-plus-issuance fees, before levy and other employer costs.
Recurring Levy
A monthly foreign-worker levy applies. The rate depends on sector, source country, skill status and applicable levy tier.
Training Work Permit Fees
Application
S$35.
Issuance
S$35.
Renewal
The Training Work Permit is not renewable.
Levy
TWP holders are subject to the applicable sector levy.
Security Bond
A security bond is required for each non-Malaysian TWP holder.
Training Employment Pass Fees
Application
S$105.
Issuance
S$225.
Multiple Journey Visa
S$30 if applicable.
Levy
TEP holders are not subject to the foreign-worker levy or quota.
Family Pass Fees
Dependants Pass
Application
S$105 for each pass.
Issuance
S$225 for each pass.
Multiple Journey Visa
S$30 for each Multiple Journey Visa if applicable.
Long Term Visit Pass
Application
S$105 for each pass.
Issuance
S$225 for each pass.
Multiple Journey Visa
S$30 for each Multiple Journey Visa if applicable.
Important Point
Family-pass government fees are separate from the principal work pass's fees.
Work Permit Levy
Overview
Work Permit levies vary materially by sector, worker source-country category, skill status and employer quota tier. A single universal Work Permit levy figure should not be published.
Construction
Quota
83.3% DRC.
Current Examples
Manufacturing
Quota
60% DRC.
Current Tiers
Services
Quota
35% DRC.
Current Tiers
Marine Shipyard
Quota
75% DRC.
Current Examples
Process
Quota
83.3% DRC.
Current Examples
Future2028 Changes
MOM has announced further Work Permit levy-streamlining changes from 2028. Those future rates should not be mixed into a 2026 fee table.
S Pass Quota And Levy
Monthly Levy
S$650.
Daily Levy
S$21.37 for a partial month.
Sector D R C
Services
35%
Manufacturing
60%
Marine Shipyard
75%
Construction
83.3%
Process
83.3%
S Pass Sub Quota
Services
10% of total workforce.
Construction Manufacturing Marine Process
15% of total workforce.
Quota Calculation
MOM calculates the quota using the employer's local workforce information, including CPF records and the Local Qualifying Salary framework.
Levy Payment
Employer Responsibility
The employer is responsible for paying the foreign-worker levy.
Due Date
The levy for each month is generally due by the 17th of the following month, or the next working day when the 17th falls on a Saturday, Sunday or public holiday.
Giro
For approved GIRO arrangements, deductions generally occur on the 17th of the following month or the next working day.
Paynow
Employers without an approved levy GIRO arrangement can use PayNow QR where supported.
Late Payment
Late or non-payment can result in penalties and restrictions on work-pass applications; serious continuing non-payment can lead to existing S Passes and Work Permits being revoked.
Partial Month
Partial-month levy is calculated using MOM's daily levy formula where applicable.
Employer Vs Worker Cost Rules
Employer Must Bear
- Work-pass application fees where the employer is the applicant or payer under the applicable pass rules.
- Work-pass issuance and renewal fees applicable to employer-sponsored passes.
- Foreign-worker levy.
- Security bond where the employer is required to furnish one.
- Medical insurance required by MOM.
- Applicable Work Injury Compensation insurance requirements.
- Other mandatory employer-side costs imposed under the relevant pass and sector rules.
Salary Deduction
Employers must not recover the foreign-worker levy from the foreign worker's salary.
Administrative Recovery
A contract clause cannot be used to transfer statutory employer liabilities to a foreign employee where MOM rules prohibit such recovery.
Important Point
Foreign workers may separately incur their own personal expenses, such as personal travel or private professional costs, where lawful and genuinely personal. That does not make employer statutory costs recoverable from salary.
Replacement Card Fees
Employment Pass
Damaged Or Information Update
S$65.40 including GST under the current replacement-card fee schedule.
Lost Or Stolen First Time
S$109 including GST.
Lost Or Stolen Subsequent
S$327 including GST.
Deadline
Replacement application generally must be made within 1 week.
S Pass
Damaged Or Information Update
S$65.40 including GST.
Lost Or Stolen First Time
S$109 including GST.
Lost Or Stolen Subsequent
S$327 including GST.
Deadline
Replacement application generally must be made within 1 week.
Work Permit
Damaged Or Information Update
S$65.40 including GST.
Lost Or Stolen First Time
S$109 including GST.
Lost Or Stolen Subsequent
S$327 including GST.
Deadline
Employer generally must apply within 1 week.
Important Correction
The earlier S$100/S$300 values are the underlying statutory fee amounts in the regulations, while current MOM pages publish GST-inclusive replacement charges of S$109/S$327.
Other Employer Costs
Medical Insurance
Employers must provide the medical insurance required by the relevant MOM pass rules.
Security Bond
A security bond is required in applicable Work Permit categories, including for each non-Malaysian TWP holder.
Work Injury Compensation
Work Injury Compensation insurance applies where required by the Work Injury Compensation Act and MOM rules.
Primary Care Plan
Primary Care Plan obligations and costs apply to specified migrant workers according to the prevailing MOM rules.
Foreign Worker Levy
S Pass and Work Permit levies are recurring regulatory costs, not one-time visa fees.
Accommodation
Where housing is an employer obligation, accommodation and related compliance costs should be budgeted separately from MOM administrative fees.
Medical Examination
Medical examinations are required for applicable Work Permit/S Pass workers according to MOM rules, but the precise requirement depends on the pass and worker category.
Employer Budget Examples
Ep
Scenario
One new EP with no Multiple Journey Visa.
Government Pass Fees
S$330.
Monthly Levy
S$0.
Note
Employer must separately account for any required medical, insurance, recruitment or agency costs.
S Pass
Scenario
One new S Pass holder retained for 12 full levy months.
Government Pass Fees
S$205 initial application plus issuance.
Annual Levy
S$7,800 at S$650 x 12 months.
Simple Government Cost Before Other Employer Costs
S$8,005.
Note
Quota availability and employer-side insurance/medical requirements remain separate.
Work Permit
Scenario
One Work Permit holder for 12 full months.
Government Pass Fees
S$70 initial application plus issuance.
Annual Levy
Depends on sector, source category, skill status and applicable levy tier.
Note
A single Work Permit annual levy cannot be calculated without the worker's sector and levy category.
Family
Scenario
One Dependant's Pass.
Government Pass Fees
S$330 before any applicable Multiple Journey Visa fee.
Note
Family-pass fees are additional to the main worker's pass costs.
Payment Methods
Administrative Fees
- GIRO.
- Visa.
- Mastercard.
- American Express.
- Other payment methods displayed in the applicable MOM eService.
Levy
- GIRO.
- PayNow QR where supported.
Important Point
Administrative-fee GIRO and foreign-worker-levy GIRO are separate arrangements.
Practical Checklist
- Identify the exact pass category.
- Check the current MOM application fee.
- Check the current issuance or renewal fee.
- For S Pass/Work Permit, calculate quota before hiring.
- For S Pass, budget S$650 monthly levy.
- For Work Permit, determine sector, source category, skill status and levy tier before calculating cost.
- Budget medical insurance and other mandatory employer-side costs.
- Check whether a security bond is required.
- Check whether a Primary Care Plan applies.
- Check Work Injury Compensation requirements.
- Keep separate records for administrative GIRO and levy GIRO.
- Pay monthly levy by the 17th of the following month or next working day when applicable.
- Do not deduct prohibited employer costs from the foreign worker's salary.
- Track replacement-card costs and the one-week replacement deadline.
- Review MOM's current fee and levy pages before each annual budgeting cycle because 2026 and 2028 policy changes can alter employer costs.
Application Process
Identify Pass Category
Step 1Determine whether the candidate requires an EP (S$105/S$225), S Pass (S$105/S$100 + S$650 levy), or Work Permit (S$35/S$35 + tier levy).
Check Quota and Levy Obligations
Step 2For S Pass and Work Permit hiring, verify employer foreign worker quota (DRC) and calculate monthly levy tiers before committing.
Budget Additional Employer Costs
Step 3Account for mandatory medical insurance, security bonds, Primary Care Plans, Work Injury Compensation, and medical exams.
Submit Online Application
Step 4Employer or employment agent submits application via MOM eService and pays non-refundable S$105 (or S$35 WP) application fee.
Issue Pass upon IPA Approval
Step 5Upon IPA approval and candidate arrival, issue pass online and pay S$225 (EP/DP/LTVP), S$100 (S Pass), or S$35 (WP) issuance fee.
Maintain Recurring Monthly Levy GIRO
Step 6Ensure monthly levy payments are processed by GIRO/PayNow by the 17th of each following month. Do not deduct levy costs from worker salary.
Required Document Checklist
Common Mistakes & Legal Misconceptions
Frequently Asked Questions (FAQ)
Official Government Sources & Statutory Verification
Wise Global Expat Money Transfer
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