The S Pass differs from the Employment Pass in the two ways that matter operationally: it is subject to a **quota** expressed as a proportion of your local workforce, and it carries a **monthly levy**. Both are calculated from your local headcount, which means an S Pass application can fail because a Singapore citizen resigned, not because anything changed about the candidate.
S Pass
Application checklist, quota and levy
The S Pass differs from the Employment Pass in the two ways that matter operationally: it is subject to a quota expressed as a proportion of your local workforce, and it carries a monthly levy. Both are calculated from your local headcount, which means an S Pass application can fail because a Singapore citizen resigned, not because anything changed about the candidate.
| Item | Detail |
|---|---|
| Employer | [COMPANY NAME], UEN [UEN] |
| Sector | [Services / Manufacturing / Construction / Marine shipyard / Process] |
| Candidate | [NAME], nationality [COUNTRY], passport [NUMBER] |
| Job title | [TITLE] |
| Fixed monthly salary offered | S$ [AMOUNT] |
| Candidate age | [AGE] (the qualifying salary rises with age) |
| Local employees counted for quota | [NUMBER] |
| S Pass holders currently employed | [NUMBER] |
| Quota headroom | [NUMBER] (see Section 2) |
| Levy tier applicable | [Basic / Higher — depends on the proportion of S Pass holders] |
| Advertising required | [Yes / No — confirm current requirement] |
| Application submitted | [DATE] |
| Outcome | [Approved / Rejected / Pending] on [DATE] |
1. Eligibility
| Requirement | Position | Confirmed |
|---|---|---|
| Fixed monthly salary at or above the qualifying salary for the candidate’s age | S$ [AMOUNT] offered against S$ [THRESHOLD] required | [Y/N] |
| Qualifications — degree, diploma or technical certificate | [DETAIL] | [Y/N] |
| Relevant work experience | [YEARS] years in [FIELD] | [Y/N] |
| Role is mid-skilled and matches the qualifications and experience | [DETAIL] | [Y/N] |
| Quota available in the relevant sector | [DETAIL] | [Y/N] |
| Levy affordable and budgeted | S$ [AMOUNT] per month | [Y/N] |
| Employer has no outstanding contraventions or restrictions | [DETAIL] | [Y/N] |
1.1The qualifying salary rises with age, so a candidate in their thirties or forties needs materially more than one in their twenties. It also differs for the financial services sector. Confirm both dimensions for every application.
2. Quota
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The most common S Pass rejection has nothing to do with the person applying. The employer is at or over its dependency ratio ceiling, or its local workforce count has fallen. Run the quota computation in Section 2 before making an offer, and monitor headroom monthly — a single local resignation can put a renewal out of quota.
Local employees only count towards the quota if they earn at least the Local Qualifying Salary, with those earning at least half of it counted fractionally. An employer with several low-paid local staff may have a much smaller quota base than its headcount suggests. Compute it properly rather than counting heads.
Levy continues through leave, absence, notice periods and hospitalisation, and stops only on cancellation or expiry. Employers who terminate but delay cancellation pay for the gap. Cancel promptly.
Passing the levy to the pass holder — by deduction, by structuring salary to absorb it, or by any side arrangement — is prohibited and is a matter the authority takes seriously. It is also the kind of arrangement that surfaces when an employment relationship ends badly.
The rate depends on the proportion of S Pass holders in the workforce, with a higher tier above a threshold. An employer close to the threshold should model the marginal cost before hiring — the next pass can move the whole population into the higher tier, which is far more expensive than the single additional levy.
The S Pass qualifying salary is not one figure. It increases with the candidate’s age to benchmark against experienced local workers, and is higher in financial services. Only fixed monthly salary counts — basic plus fixed allowances, not bonus, overtime or variable pay.
S Pass qualifying salaries have been increased in successive stages, and further changes have been announced for coming years. Do not hard-code figures into offer templates. Confirm the current threshold at the point of each hire and each renewal.
A renewal is assessed against the criteria in force at that time, not those that applied at first issue. Rising qualifying salaries, a changed quota position or a different levy tier can all mean an existing holder no longer qualifies. Start the review six months out so there is time to raise salary, adjust headcount, or plan an orderly exit.
Contributions are not payable for S Pass holders and making them is an offence. The Skills Development Levy is payable for all employees rendering services in Singapore, including pass holders. Employers correctly excluding contributions frequently exclude the levy too, which is wrong.
The fourteen-day obligation applies to pass holders as to anyone else. An employment contract prepared to support the pass application does not discharge it unless it contains every prescribed particular and is issued within the deadline.
The pass is issued only after the candidate has entered Singapore and completed the required formalities, which for the S Pass include a medical examination and, depending on the pass type, medical insurance. Do not let the candidate start work before issue.
The employer is responsible for the holder’s upkeep and maintenance while the pass is in force, and for repatriation where the pass type requires it. These obligations survive a dispute about who ended the employment.
The pass is tied to the employer and the role. Promoting or redeploying a holder into materially different work without notification or a fresh application is a common and avoidable contravention — and it usually comes to light on renewal.
Levy arrears, employment of a person without a valid pass, or failure to meet employer obligations can result in restrictions on the ability to apply for or renew passes. For an employer dependent on pass holders, that is a material operational risk, not merely a fine.
Reflects Singapore requirements current as of {{DATE OF USE}}. Qualifying salaries, dependency ratio ceilings, sub-quotas, levy rates and tiers, the Local Qualifying Salary and medical insurance requirements all change, in some cases annually — confirm every figure with the Ministry of Manpower before each application and each renewal.
This is a ready-to-use template provided for convenience. Laws and requirements change, and every situation is different — please have it reviewed by a qualified professional (a lawyer, corporate secretary, or accountant as relevant) before you rely on it.