The Difference Between an Employment Pass and an S Pass in Singapore

An Employment Pass (EP) and an S Pass are two distinct work permits that enable foreign nationals to work legally in Singapore under a locally incorporated company.

The Employment Pass is designed for highly skilled professionals, managers, and executives, typically requiring specific qualifications such as a recognised degree, relevant professional experience, and a minimum salary threshold.

On the other hand, the S Pass is aimed at mid-skilled workers in various industries, such as technicians and support staff, who meet criteria related to qualifications, relevant work experience, and a lower salary threshold compared to the EP.

Both passes are integral to Singapore’s workforce, allowing businesses to access specialised talent while maintaining standards for employment and economic growth.

Highly skilled professionals who have a job offer in Singapore and work in a managerial, executive or specialised job should apply for an Employment Pass. The Ministry of Manpower (MOM) provides a list of standard occupations that typically qualify for an EP, which can guide applicants and employers through the process. For mid-skilled workers, the S Pass is more appropriate, catering to those with relevant qualifications and experience suited to roles that do not require the level of expertise demanded by the EP.

Both the Employment Pass (EP) and S Pass require applications to be submitted by either a Singapore-registered employer or an appointed employment agent. This ensures that the applicant is being sponsored and vetted by a recognised entity within the country. Importantly, if an EP or S Pass holder changes jobs, the new employer must submit a fresh application for a new pass. This rule maintains proper oversight and ensures that each employment relationship is formally approved, reflecting Singapore’s commitment to regulated employment practices for foreign workers.

The validity period for an Employment Pass (EP) and an S Pass differs slightly, reflecting the nature and duration of employment for different types of workers.

An Employment Pass is typically issued for an initial period of up to 2 years and can be renewed for up to 3 years thereafter, depending on the terms of employment and compliance with the Ministry of Manpower’s (MOM) guidelines. This longer renewal period is designed for highly skilled professionals whose roles often involve long-term projects or strategic positions.

The S Pass, tailored for mid-skilled workers, is also initially granted for up to 2 years, with renewals available for up to 3 years. The renewal depends on the employer’s continued eligibility, compliance with MOM’s requirements, and the pass holder’s work performance and adherence to employment regulations.

Both passes must be renewed before expiration to maintain the legal work status of the holder in Singapore.

As an employer, you must pay the levy for all your S Pass holders. The levy liability starts from the day the S Pass is issued and ends when the pass is cancelled or expires. For the services sector, the S Pass levy rate for businesses is as follows: