Key Framework Criteria & Principles
1. Employment Pass Salary
Age & Sector BasedFor new EP applications in 2026, the qualifying salary starts at S$5,600 outside financial services and S$6,200 in financial services, increasing progressively with age.
2. COMPASS for EP
40 PointsMost new EP applications must score at least 40 points under C1 Salary, C2 Qualifications, C3 Diversity and C4 Skills Bonus unless an exemption applies.
3. Indian Qualification Verification
ConditionalQualification verification is required when the EP application relies on declared qualifications for COMPASS C2 points or another rule requiring verification. It is not a blanket DataFlow requirement for every Indian applicant.
4. S Pass Route
S$3,300+The S Pass is available across nationalities for eligible skilled APT roles and uses age-based salary thresholds plus employer quota and levy requirements. It does not use COMPASS.
5. CECA Boundaries
No Automatic Work AccessCECA contains temporary-entry and intra-corporate-transferee provisions, but Indian professionals still have to meet MOM's prevailing work-pass criteria.
6. Family Sponsorship
S$6,000+Eligible EP or S Pass holders earning at least S$6,000 fixed monthly salary can sponsor a legally married spouse and unmarried children under 21 for Dependant's Passes.
Mandatory Eligibility Requirements
Step-by-Step Procedure
Select Route (EP vs S Pass)
Assess job scope, salary, candidate age, and employer quota to determine if EP or S Pass is appropriate.
Verify Salary Benchmarks
Check proposed salary against 2026 EP (S$5,600+ / S$6,200+) or S Pass (S$3,300+ / S$3,800+) age-based benchmarks.
Perform COMPASS Evaluation (for EP)
Ensure candidate scores at least 40 points under C1-C4. Obtain qualification verification proof if declaring C2 points.
Complete FCF Job Advertising
Employer posts the role on MyCareersFuture for at least 14 days unless an FCF exemption applies.
Submit Application Online
Employer submits EP/S Pass application via MOM eService and pays S$105 application fee.
IPA Approval & Pass Issuance
Upon IPA approval (6 months for EP, 60 days for S Pass), candidate enters Singapore, completes pass issuance (EP S$225 / S Pass S$100), and sets up tax residency.
Employment Pass
Purpose
The Employment Pass is the main professional work pass for foreign professionals, managers, executives and technicians in Singapore.
Stage1
Rule
The candidate must meet the EP qualifying salary applicable to age and sector.
2026 Starting Threshold
General
S$5,600
Financial Services
S$6,200
Age Progression
The salary threshold rises progressively with age and reaches S$10,700 outside financial services and S$11,800 in financial services for candidates aged 45 and above.
Nationality
Indian citizenship does not alter the EP salary schedule.
Stage2
Rule
Most new EP candidates must pass COMPASS with at least 40 points unless an exemption applies.
Criteria
- C1 Salary
- C2 Qualifications
- C3 Diversity
- C4 Skills Bonus
High Salary Exemption
Candidates earning at least S$22,500 fixed monthly salary are exempt from COMPASS.
Important Point
The S$22,500 exemption from COMPASS does not replace the requirement to meet the EP qualifying salary.
Duration
An EP can generally be issued for up to 2 years for a new application and up to 3 years on renewal, subject to MOM's rules.
Ep Age Salary Table
Outside Financial Services
Financial Services
Compass Qualifications
C2 Points
Non-degree-equivalent qualifications earn no C2 points, but a candidate can still pass COMPASS using the other criteria.
- Other foreign qualifications assessed as comparable to a UK bachelor's degree.
- Recognised professional qualifications endorsed by the relevant sector agency.
- Other qualifications covered by MOM's degree-equivalent rules.
- Degree-equivalent qualifications from institutions in MOM's current top-tier list.
- Singapore Autonomous Universities.
- Institutions highly recognised in a particular field and endorsed by the relevant sector agency.
India Specific Correction
There is no blanket MOM rule stating that IITs, IIMs, IISc, IISERs and all Top 100 global universities automatically give every Indian applicant 20 C2 points. The actual score depends on the institution and qualification under MOM's current published C2 framework.
Verification
If the candidate needs C2 points, verification proof for the declared qualification must accompany the EP application unless MOM's applicable verification exception applies.
Qualification Verification
When Required
- When the EP candidate needs points from the C2 Qualifications criterion to pass COMPASS.
- When another MOM rule requires qualification declaration and verification.
Not Universal
Indian applicants do not automatically need a DataFlow or QualificationCheck report simply because they are Indian.
Background Screening Companies
- Dataflow.
- Avvanz International Background Checks.
- Cisive.
- eeCheck.
- First Advantage.
- Global Gateway Advisors.
- Hello Verify AI.
- HireRight.
- Mintz Group.
- Risk Management Intelligence.
- Sterling.
- Venovox.
- Veremark.
- Vero Screening.
India Evidence
For certain sponsorship applications involving Indian qualifications, MOM's application documentation can specify full transcripts or marksheets identifying the college attended. Employers should follow the exact current application form and MOM instructions rather than relying on a universal DataFlow rule.
Re Verification
Qualification verification generally only needs to be completed once. If an earlier verification proof was submitted before 1 September 2023, MOM may require a reissued verification reference.
S Pass
Purpose
The S Pass is for eligible foreign employees working in Singapore as skilled Associate Professionals and Technicians (APTs).
Nationality
The S Pass is open to eligible candidates across nationalities or citizenships, including Indian nationals.
2026 Salary
General
S$3,300 at the youngest age band, increasing progressively with age to S$4,800 at age 45 and above.
Financial Services
S$3,800 at the youngest age band, increasing progressively with age to S$5,650 at age 45 and above.
Compass
S Pass applications do not use COMPASS. They have their own salary, quota, levy and job eligibility requirements.
Duration
Up to 2 years for a first-time candidate and up to 3 years for renewals, subject to passport validity and MOM rules.
Quota
Dependency Ratio Ceiling
Services
35% of total workforce for Work Permit and S Pass holders combined.
Construction
83.3%
Manufacturing
60%
Marine Shipyard
75%
Process
83.3%
S Pass Sub Cap
Within the overall foreign-worker quota, the number of S Pass holders is subject to the S Pass sub-quota rules.
Levy
Monthly
S$650 across sectors since 1 September 2025.
Daily
S$21.37 for a partial month, calculated under MOM's daily levy formula.
Employer Requirements
- Employer must have available S Pass quota.
- Employer must pay the S Pass levy.
- Employer must provide required medical insurance.
- Additional Primary Care Plan requirements apply to specified workers, including applicable CMP workers and dormitory residents.
S Pass Age Salary Table
Outside Financial Services
Financial Services
Ceca
Name
India-Singapore Comprehensive Economic Cooperation Agreement
Important Point
CECA does not create a general work-permit exemption for Indian nationals.
Ict
Rule
Singapore's FTA framework contains provisions relevant to qualifying intra-corporate transferees, but the person must still satisfy the applicable Singapore work-pass criteria.
Conditions
- The person must fall within the relevant seniority/professional category.
- The person must have the required employment history with the overseas company where applicable.
- The Singapore position must fall within the applicable professional role requirements.
- The person remains subject to MOM work-pass assessment.
Moc Statement
MOM has expressly stated that CECA does not give ICTs unfettered access to the Singapore labour market.
Dependant Restriction
Dependants of certain overseas ICT applicants can be subject to additional restrictions and do not automatically receive work rights.
Obsolete Claim Removed
The original statement that CECA ICTs simply qualify for 1-to-3-year EP terms has been removed because it oversimplifies treaty treatment and current MOM pass rules.
Fair Consideration Framework
Rule
Employers generally must advertise an EP or S Pass role on MyCareersFuture and fairly consider candidates unless a published exemption applies.
Advertisement
Where required, the job advertisement generally needs to run for at least 14 consecutive days.
Nationality
Indian nationality does not create an FCF exemption.
Important Point
CECA-related provisions should not be presented as a reason to bypass Singapore's broader fair-consideration and work-pass framework.
Family Passes
Eligibility
Eligible EP or S Pass holders earning at least S$6,000 fixed monthly salary can sponsor qualifying family members.
Dependants Pass
- Legally married spouse.
- Unmarried children under 21, including legally adopted children.
Ltvp
- Common-law spouse.
- Unmarried handicapped children aged 21 and above.
- Unmarried stepchildren under 21.
- Parents where the EP or S Pass holder earns at least S$12,000 fixed monthly salary.
Important Point
The S$6,000 threshold applies to sponsorship of spouse and children for Dependant's Pass eligibility; parents require the higher S$12,000 salary threshold for LTVP.
Spouse Work
A spouse on a normal Dependant's Pass does not automatically receive work rights and generally needs an independent work pass.
Processing
Ep
Online EP applications are generally processed or updated within 10 business days.
S Pass
Online S Pass applications are generally processed or updated within 10 business days.
Overseas Employer Exception
Applications involving an overseas company without a Singapore-registered company can take longer under the applicable sponsorship process.
Ep I P A
EP IPA provides 6 months to enter Singapore and issue the pass.
S Pass I P A
S Pass IPA provides 60 days to enter Singapore and issue the pass.
2027 Upcoming Changes
Ep
Effective Date
1 January 2027 for new applications
General Minimum
S$6,000
Financial Services Minimum
S$6,600
Renewals
The increased EP salary applies to renewals of passes expiring from 1 January 2028.
S Pass
Effective Date
1 January 2027 for new applications
General Minimum
S$3,600
Financial Services Minimum
S$4,000
Renewals
The increased S Pass salary applies to renewals expiring from 1 January 2028.
Planning Point
Employers and Indian professionals planning a 2027 move should use the 2027 thresholds for applications submitted from January 2027 rather than relying on the 2026 figures.
Singapore Tax
Resident Rule
A foreigner can generally be a Singapore tax resident if they stay or work in Singapore for at least 183 days in the previous calendar year, continuously for 3 consecutive years, or satisfy the relevant 2-calendar-year 183-day rule. Foreigners holding a work pass valid for at least 1 year are also generally treated as tax residents, subject to review at tax clearance.
Resident Rate
Singapore resident individual income tax rates are progressive, with a current top rate of 24%.
Employment Income
Employment income from services exercised in Singapore is generally taxable in Singapore.
Non Resident
Singapore non-residents are subject to separate tax rules and generally cannot claim resident personal reliefs.
Important Point
Singapore immigration status and tax residency are distinct determinations.
India Singapore Dta
Agreement
India and Singapore have a Double Taxation Avoidance Agreement.
Employment Rule
The treaty contains specific rules for employment income and short-term presence.
Short Term Exemption
The treaty can provide an exemption for short-term employment in Singapore when the applicable conditions are satisfied, including the treaty's day-count, employer-residence and permanent-establishment conditions.
Credit Relief
Where income is taxable in both jurisdictions, applicable foreign-tax-credit or double-tax relief mechanisms should be evaluated.
Important Point
Obtaining an EP or S Pass does not automatically terminate Indian tax residence. Indian domestic residence rules must be assessed separately.
Practical Checklist
- Identify EP versus S Pass based on role, salary, age and employer circumstances.
- Check the age-specific 2026 EP salary if using EP.
- Check the age-specific 2026 S Pass salary if using S Pass.
- For EP, calculate COMPASS unless an exemption applies.
- Verify the exact Indian qualification against MOM's current C2 rules.
- Obtain qualification verification proof only where the specific EP application requires it.
- Check FCF advertising and exemptions.
- Confirm the employer's ACRA and other corporate information.
- For S Pass, check employer quota and the S$650 monthly levy.
- For family sponsorship, check the S$6,000 DP threshold and S$12,000 parent-LTVP threshold separately.
- Do not treat CECA as an automatic employment-pass exemption.
- Track the 2027 EP and S Pass salary increases if the move will occur in 2027.
- Assess Singapore tax residency separately from work-pass status.
- Assess Indian tax residency and India-Singapore treaty implications separately.
- Maintain travel-day, salary, employment and tax records.
Application Process
Select Route (EP vs S Pass)
Step 1Assess job scope, salary, candidate age, and employer quota to determine if EP or S Pass is appropriate.
Verify Salary Benchmarks
Step 2Check proposed salary against 2026 EP (S$5,600+ / S$6,200+) or S Pass (S$3,300+ / S$3,800+) age-based benchmarks.
Perform COMPASS Evaluation (for EP)
Step 3Ensure candidate scores at least 40 points under C1-C4. Obtain qualification verification proof if declaring C2 points.
Complete FCF Job Advertising
Step 4Employer posts the role on MyCareersFuture for at least 14 days unless an FCF exemption applies.
Submit Application Online
Step 5Employer submits EP/S Pass application via MOM eService and pays S$105 application fee.
IPA Approval & Pass Issuance
Step 6Upon IPA approval (6 months for EP, 60 days for S Pass), candidate enters Singapore, completes pass issuance (EP S$225 / S Pass S$100), and sets up tax residency.
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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