Singapore Employment Pass & ONE Pass: The 2026 Employer Guide

Singapore has spent the last decade rebuilding its work-pass framework around one idea: that the city-state will compete for global talent on quality, not volume. The COMPASS points-based system introduced in September 2023 was the most significant change to the Employment Pass since its inception, and the Overseas Networks & Expertise (ONE) Pass — launched January 2023 for top global earners — created the first truly portable, sponsor-free work pass in Singapore's history. For HR and global mobility teams, this means hiring into Singapore in 2026 looks very different from hiring there even three years ago.

This guide covers the full Singapore work-pass stack for employers: Employment Pass (EP) and the COMPASS framework, S Pass for mid-skilled roles, Tech.Pass for the tech ecosystem, the ONE Pass for high earners, Dependant Pass and Long-Term Visit Pass for family, the tax-residency thresholds that drive the personal tax bill, plus a step-by-step Ministry of Manpower (MOM) workflow and a realistic cost breakdown for a Singapore hire in 2026.

Singapore work-pass routes at a glance for employers

Singapore's work-pass framework is administered by the Ministry of Manpower (MOM). There is no points-based permanent residence route attached to work passes — Permanent Residence is a separate, discretionary track via the Immigration & Checkpoints Authority (ICA). Foreign workers are categorised by skill and salary into three main employer-sponsored passes (EP, S Pass, Work Permit) plus three specialist passes (Tech.Pass, ONE Pass, EntrePass).

• Employment Pass (EP) — for foreign professionals, managers and executives earning at least S$5,600 per month (S$6,200 for financial services, S$10,700 for older candidates), evaluated against COMPASS.
• Overseas Networks & Expertise (ONE) Pass — for global top earners (S$30,000+ monthly fixed salary) or established figures in arts, science, sport, academia or research. Five-year validity, no employer sponsorship required, multiple-employer rights.
• S Pass — for mid-skilled foreign workers earning at least S$3,150 per month (S$3,650 for financial services), subject to sector quotas and monthly levy.
• Tech.Pass — discretionary, capped pass for established tech founders, leaders and experts. Renewable two-year initial term.
• Work Permit — for semi-skilled foreign workers in construction, marine, manufacturing, process and services sectors. Sector-specific quotas, levies and source-country restrictions apply.
• Dependant Pass (DP) and Long-Term Visit Pass (LTVP) — for family members of EP, ONE Pass, S Pass (with salary qualification) and Tech.Pass holders.

The Employment Pass — the workhorse, now COMPASS-tested

The Employment Pass is the dominant route for skilled professional hires into Singapore. The 2023 COMPASS overhaul changed the basis on which MOM evaluates EP applications: it is no longer enough to clear the salary threshold; the applicant must also score at least 40 points across four foundational criteria and two bonus criteria. The change has hit financial services and tech especially — sectors that previously relied on minimum-threshold filings now need to plan applications with point counts in mind.

2026 EP qualifying salary benchmarks

• Standard sectors: S$5,600 per month minimum for younger candidates, rising progressively with age to S$10,700 per month for candidates in their mid-40s and older.
• Financial services: S$6,200 minimum for younger candidates, rising to S$11,800 for candidates in their mid-40s and older.
• The 'qualifying salary' must comprise fixed monthly cash components. Variable bonuses, stock-based comp and allowances generally do not count.
• Each EP application is benchmarked against the top one-third of local PMET (Professional, Managerial, Executive and Technical) salaries for the equivalent age and sector in Singapore.

COMPASS — the points-based test

COMPASS scores each EP application out of 50 points across four foundational criteria (salary, qualifications, diversity, support for local employment) and up to two bonus criteria (shortage occupation list, Strategic Economic Priorities). Applicants need 40 points to pass.

• C1 — Salary vs local PMETs in same sector: 20, 10 or 0 points depending on percentile.
• C2 — Qualifications: 20 points for a degree from a top-ranked university, 10 points for a degree, 0 otherwise.
• C3 — Diversity: 20 points if the candidate's nationality is under-represented (<5%) among the employer's PMETs, 10 if 5–25%, 0 otherwise.
• C4 — Support for local employment: 20, 10 or 0 points based on employer's share of local PMETs vs sector benchmark.
• Bonus C5 — Skills bonus: 20 points if occupation is on the Shortage Occupation List (e.g., cybersecurity, AI, sustainability roles).
• Bonus C6 — Strategic Economic Priorities bonus: 10 points for employers participating in MOM-recognised innovation, internationalisation or workforce-transformation initiatives.

Candidates earning at least double the prevailing qualifying salary (i.e., S$22,400+ per month in standard sectors) are exempt from COMPASS scoring — a meaningful carve-out for senior leadership hires. Roles on the Shortage Occupation List get an automatic 20-point uplift, which has made cybersecurity, AI/ML and sustainability roles substantially easier to file in 2026 than they were in 2023.

The ONE Pass — the no-sponsor route for global top earners

The Overseas Networks & Expertise Pass launched in January 2023 and is Singapore's most flexible work pass. It is granted for five years (renewable), does not require employer sponsorship, allows the holder to concurrently start, operate and work for multiple companies, and entitles family members to Dependant Pass status with full work rights via a Letter of Consent.

• Eligibility (track A — earnings): Fixed monthly salary of at least S$30,000 within the last year, with a corresponding employer of repute (typically requiring revenue/valuation thresholds in the past).
• Eligibility (track B — accomplishments): Outstanding achievement in arts, sports, science, technology, academia or research (e.g., Olympic medallist, leading academic, distinguished researcher).
• Application fee: S$105 application + S$225 issuance = S$330 in total.
• Validity: 5 years, renewable based on continued earnings or accomplishment.
• Renewal: Requires evidence the holder has earned at least S$30,000 per month on average during the validity period, or has founded and is operating a Singapore-based company with at least S$200,000 annual revenue.

For global mobility programmes moving senior leaders to Singapore, the ONE Pass is increasingly the default ask. It removes the employer sponsorship constraint, allows the executive to take board seats and advisory roles across multiple Singapore entities, and provides five years of stability without COMPASS re-tests. The trade-off is the renewal earnings requirement — programmes need to keep the executive's gross monthly fixed salary above S$30,000 for the duration.

Tech.Pass and S Pass — the specialist alternatives

Tech.Pass

Tech.Pass is a discretionary, capped pass for tech founders, leaders and experts. Eligibility requires either a fixed monthly salary of at least S$22,500 in the last year with a tech company, or a leadership role at a tech company with at least US$500 million market cap or US$30 million funding, or five-plus years' tech product experience. Issued for two years initially, renewable for three years subject to economic-impact tests (job creation, capital deployment, founder activity).

S Pass

S Pass is the mid-skilled route, sitting below EP. The 2026 qualifying salary is S$3,150 per month for standard sectors and S$3,650 for financial services. S Pass holders are subject to a sector quota (Dependency Ratio Ceiling — DRC) and a monthly Foreign Worker Levy paid by the employer. The DRC and levy structure make S Pass less attractive for white-collar professional hires; most professional roles go to EP, with S Pass reserved for technicians, mid-skilled operations and support roles.

Step-by-step: the employer-supported EP process

The end-to-end timeline for a standard EP hire into Singapore, from signed offer to seated employee with EP card, FIN number and CPF treatment confirmed, is typically 5 to 8 weeks.

Step 1 — Pre-filing readiness (week 0)

Confirm the role meets the COMPASS threshold by running the applicant through MOM's online Self-Assessment Tool (SAT). Validate the employment contract: gross fixed monthly salary, role description, working location and start date. Confirm the candidate's qualifications via the MOM-recognised verification list — if the institution is not pre-recognised, a third-party verification (DataFlow or Qualification Verification Service) is required, adding 2–3 weeks.

Step 2 — Fair Consideration Framework (FCF) advertising (weeks 0–2)

Most EP applications require the employer to advertise the role on MyCareersFuture for at least 14 calendar days before filing, with the same salary and skill requirements. Exemptions apply for roles paying S$22,500+ per month, intra-corporate transfers, or employers with fewer than 10 employees. The FCF audit trail must be retained on the employer's HR records.

Step 3 — EP application via EP Online (weeks 2–5)

The employer files the EP application via the EP Online portal. Application fee is S$105 per application; if approved, an issuance fee of S$225 applies. Standard processing is three weeks; complex cases (financial services, regulated industries) can take six weeks. The MOM officer may request additional documents — typically the candidate's degree certificate, transcripts, employment letter, passport bio-data page and the COMPASS scorecard breakdown.

Step 4 — IPA letter and entry (weeks 5–6)

On approval, MOM issues an In-Principle Approval (IPA) letter valid for six months. The candidate uses the IPA to enter Singapore. Visa-required nationals (e.g., India, China, Indonesia for stays of more than 30 days) also need an entry visa stamped by the Singapore consulate before travel.

Step 5 — Pass issuance, biometrics and onboarding (weeks 6–8)

Within two weeks of arrival, the candidate registers for biometrics at the MOM Employment Pass Services Centre. The physical EP card is then mailed within four working days. The employer registers the employee for Central Provident Fund (CPF) — though CPF is only mandatory for Singapore citizens and Permanent Residents; foreign EP holders are excluded. SingPass digital ID is issued automatically with the pass, enabling all e-government services.

Total door-to-door timeline for a standard EP hire from a compliant employer: 5 to 8 weeks. For first-time employers or those without prior MOM filings, add 1 to 2 weeks for employer registration and FCF setup.

Dependant Pass and family rights

EP holders earning at least S$6,000 per month can apply for a Dependant Pass (DP) for their legally married spouse and unmarried children under 21. Common-law partners, step-children and parents are eligible for a Long-Term Visit Pass (LTVP), subject to the same S$6,000 threshold. For ONE Pass holders, there is no salary threshold — dependants are automatically eligible.

• DP holders can work in Singapore via a Letter of Consent (LOC) issued by MOM to a Singapore-licensed employer. The LOC removes the prior 2021 ban on DP work and applies to standard EP and ONE Pass dependants.
• DP children under 21 attend Singapore international schools or, in limited cases (with ICA approval), Singapore public schools.
• Application fee: S$105 per DP/LTVP application, S$225 issuance fee.
• Validity: aligned to the main EP holder's pass duration, up to 2 years initially, renewable.
• ONE Pass DPs automatically include an LOC — no separate work-rights application needed.

Tax residency, CPF and the personal tax position

Singapore taxes residents progressively from 0% to 24% (2026 top rate). Tax residency for individuals is determined by the 183-day physical presence test in any single calendar year, or under the two-year and three-year administrative concessions. Non-resident tax is a flat 15% on employment income (or progressive rates if higher), with no personal reliefs.

Foreign EP and ONE Pass holders are not required to contribute to CPF (Singapore's social-security system), which keeps net pay high. Conversely, employers are not required to make employer CPF contributions for foreign pass holders — meaningful cost saving versus equivalent local hires. Bilateral social security agreements with the EU, UK, Australia, US and others can keep assignees in their home social-security system; the Inland Revenue Authority of Singapore (IRAS) and CPF Board recognise Certificate of Coverage equivalents in most cases.

Cost breakdown for an employer-supported Singapore EP move

• EP application fee: S$105.
• EP issuance fee: S$225 (charged only on approval).
• Dependant Pass / LTVP: S$105 application + S$225 issuance per family member.
• FCF MyCareersFuture posting: free for direct posting; S$300–S$800 typical for managed posting services.
• Qualification verification (DataFlow / QV Service): S$80 to S$250 per qualification.
• Legal counsel and end-to-end case management: S$3,000 to S$8,000 per case for an employer-grade service including COMPASS scoring, application drafting, dependant filings and onboarding.
• Temporary accommodation: S$5,000 to S$10,000 for 30 to 45 days in serviced apartments in Orchard, Tanjong Pagar or River Valley.
• Home search and lease: S$2,000 to S$4,000 for agent-supported search; Singapore landlords typically require two months' deposit plus stamp duty (0.4% of total rent) and an agent fee of one month's rent (paid by tenant for leases under 24 months).
• Long-term rent: S$5,500 to S$10,000 per month for a family condo in Districts 9, 10, 11; S$3,800 to S$6,500 in District 15 (East Coast) or District 5 (West Coast); S$2,800 to S$4,500 for HDB rentals.
• International schooling: S$30,000 to S$55,000 per child per year for established international schools (UWCSEA, Tanglin Trust, SAS).
• Shipping and household goods: S$5,000 to S$15,000 for a 20-foot container, depending on origin.
• Settling-in services: S$2,500 to S$5,000 for orientation, school search, utility setup and bank-account opening.

A realistic first-year relocation budget for a senior EP hire with a partner and two children moving into central Singapore is in the S$120,000 to S$210,000 range, before salary. Singapore consistently ranks among the most expensive global cities for expatriates, and housing and schooling alone account for 70%+ of the variance.

Compliance and the long view

Singapore's compliance regime is among the most efficient and most strictly enforced in Asia. Employers must keep accurate records of pass holders' employment terms, report any change in salary (above 10%), role, working location or termination via the EP Online portal within seven days, and ensure CPF and IRAS filings reflect the actual employment. MOM conducts random and risk-based audits, and breaches can result in financial penalties, debarment from filing future passes, and in severe cases, criminal liability for senior personnel.

Renewal of EP is filed two to three months before expiry. COMPASS is reapplied at each renewal — a candidate who passed at filing but whose employer has since changed nationality mix may fail the C3 diversity criterion at renewal. Programme leads should run COMPASS sensitivity checks against their portfolio annually.

Frequently asked questions — Singapore EP / ONE Pass for HR and assignees

How long does the EP process take?

5 to 8 weeks end-to-end for a compliant employer: 0–2 weeks for FCF advertising, 3–5 weeks for MOM decision, 1–2 weeks for arrival, biometrics and card issuance. ONE Pass applications take 4 to 6 weeks and skip the FCF requirement entirely.

Does the employee need a job offer for the ONE Pass?

No. The ONE Pass is granted to the individual based on their earnings or accomplishments. They can work for, start, or join multiple Singapore companies during the five-year validity without a single sponsor.

What happens if COMPASS scores below 40 points?

The EP application is refused. Common remedies: increase the fixed monthly salary (boosts C1), recruit from an under-represented nationality (C3), participate in MOM workforce-transformation programmes (C6 bonus), or wait until the role appears on the Shortage Occupation List (C5 bonus). Candidates earning S$22,500+ per month are exempt from COMPASS entirely.

Can the spouse work?

Yes — Dependant Pass holders can work in Singapore via a Letter of Consent issued to a Singapore-licensed employer. ONE Pass dependants automatically include an LOC. The 2021 rule that barred DP holders from working was repealed for EP and ONE Pass dependants.

Is there a path to Singapore Permanent Residence?

Yes, but it is discretionary. EP and ONE Pass holders can apply for PR via the ICA's Professionals, Technical Personnel and Skilled Workers (PTS) scheme. Typical successful applicants have been on a pass for at least two years, contribute meaningfully via CPF (where applicable) or tax, and have stable family ties to Singapore. There is no published points table.

Do EP holders pay CPF?

No. CPF is mandatory only for Singapore citizens and Permanent Residents. Foreign pass holders are excluded, which keeps net pay high and reduces employer cost vs equivalent local hires. Voluntary CPF contributions are not permitted for foreign pass holders.

How xpath.global supports Singapore hires

xpath.global runs Singapore EP, ONE Pass, S Pass and Dependant Pass files end-to-end on one workflow: COMPASS pre-scoring, qualification verification coordination, FCF posting management, employer registration, EP Online filing, IPA tracking, embassy entry-visa coordination where required, biometric appointment scheduling, EP card delivery, SingPass and FIN activation, tax-residency planning with IRAS, family DP/LTVP filings and Letter of Consent applications. Renewals are calendar-tracked with COMPASS re-scoring before each renewal cycle.

For programmes scaling into Singapore as a regional HQ, the platform exposes the operating signals leads need: COMPASS score distribution by cohort, EP approval rate by sector and nationality, average door-to-door days, dependant attach rate and cost per move — so HR, reward and finance can plan APAC headcount without surprises and surface MOM-audit risk before it becomes a debarment.