Singapore Employment Pass — 2026 Guide to Eligibility, COMPASS and Application

Singapore's Employment Pass (EP) is the primary work authorisation for foreign professionals, managers and executives. It allows the holder to live and work in Singapore, apply for Dependent Passes for immediate family members, and is the most common route through which foreign entrepreneurs and senior hires satisfy the resident-director requirement for a Singapore company. This guide covers the 2026 eligibility framework — including the COMPASS points system — the application process, required documents, renewal rules, and how to plan your EP strategy from incorporation to approval.

What is the Employment Pass?

The Employment Pass is issued by the Ministry of Manpower (MOM) to foreign nationals employed in managerial, executive or specialised roles. It is tied to a specific employer — if the pass holder changes companies, a new EP application must be submitted. The EP is typically valid for up to 2 years for first-time candidates and up to 3 years for renewals (some eligible experienced tech professionals with skills in shortage may qualify for a longer 5-year duration pass). Renewal remains subject to the holder continuing to meet the eligibility criteria at the time of renewal.

The EP matters to businesses beyond just hiring foreign staff. Because Singapore's Companies Act requires every company to have at least one director who is ordinarily resident in Singapore, the EP is the most common mechanism through which a foreign entrepreneur registering a Singapore company eventually relocates here and assumes the resident director role directly — replacing the nominee director arrangement they used at incorporation.

Eligibility Requirements — The Two-Stage Framework

Since September 2023, all EP applications must pass two stages: a minimum salary check and the COMPASS points assessment.

Stage 1 — EP Qualifying Salary

The minimum fixed monthly salary varies by age and sector. The salary benchmarks are set to approximate the top one-third of local PMET (Professionals, Managers, Executives and Technicians) salaries by age group. The salary increases progressively with age to ensure that older foreign professionals are genuinely competitive with their local peers rather than hired at discounted rates.

Stage 2 — COMPASS Points Assessment

Candidates who meet the Stage 1 salary threshold must then score at least 40 points under the Complementarity Assessment Framework (COMPASS). COMPASS is a transparent, predictable scoring system with six criteria — four foundational and two bonus. Each criterion awards 0, 10, or 20 points.

Beyond Employment Pass eligibility, Singapore remains Asia's top business hub with a 17% corporate tax rate, 90+ Double Tax Agreements, and 100% foreign ownership.

COMPASS exemption: Candidates earning a fixed monthly salary of S$22,500 or above are automatically exempted from COMPASS and proceed on the Stage 1 salary check alone. Overseas intra-corporate transferees and candidates filling roles for one month or less are also exempt.

Documents Required for an EP Application

MOM reviews both employer and candidate documentation. Incomplete submissions are the most common cause of processing delays.

Standard Documents (All Applications)

• Personal particulars page of the candidate's passport
• Company's latest business profile or instant information from ACRA
• Verification proof of the candidate's qualifications (if COMPASS C2 points are being claimed) — from a MOM-accepted background screening company, government/institutional online portal, or professional body
• Completed EP application form, submitted via the myMOM Portal

Verification Proof — What MOM Accepts

MOM only accepts qualification verification from three sources: (1) selected background screening companies whose reports carry an MOM verification reference number; (2) online verification portals operated by the issuing government or institution — the portal must be publicly accessible, available in English, and verifiable by MOM; or (3) letters of qualification from professional bodies (for healthcare occupations). Education certificates, notarised copies, and school letters are not accepted as verification proof.

Regulated Occupations

Candidates applying for roles in regulated professions — doctors, dentists, nurses, pharmacists, lawyers, and others — must obtain supporting documents from the relevant professional regulatory body (Singapore Medical Council, Singapore Dental Council, Allied Health Professions Council, Legal Services Regulatory Authority, and so on) before MOM will process the application. Terra Advisory Services identifies the applicable professional body requirements at the outset so that client applications are complete on first submission.

The Application Process — Step by Step

EP applications are submitted by the employer or appointed employment agent via the myMOM Portal. The candidate cannot apply on their own behalf.

EP Renewal — What Changes at Renewal

Renewal is not automatic. The candidate must still meet the salary threshold and COMPASS requirements at the time of renewal.

Employers can apply to renew an EP up to six months (180 days) before it expires. Applying early does not lose the remaining validity — the renewed pass begins when the current one expires. The renewal costs S$225 for issuance. MOM processes most standard renewals within 10 business days.

At renewal, the candidate must still earn at least the EP qualifying salary for their age and sector at the date of renewal — not the rate that applied when they were first approved. As candidates age, the minimum salary threshold increases. A candidate who was comfortably above the threshold at age 28 may find themselves closer to the minimum at age 35. Terra Advisory Services reviews the salary position before every renewal to avoid last-minute surprises.

The candidate must also pass COMPASS at renewal — unless they earn S$22,500 or above. The firm's workforce profile may have changed since the original application, affecting COMPASS scores for C3 (diversity) and C4 (local employment support). Terra Advisory Services uses MOM's Workforce Insights tool to model the renewed COMPASS score before submitting.

If the renewal is missed and the pass expires, the candidate must leave Singapore and a fresh application must be submitted — there is no grace period for continuing to work after expiry.

EP Cancellation — Employer Obligations

When an EP holder leaves employment, the employer has a time-limited legal obligation to cancel the pass.

Employers must cancel an Employment Pass within one week of the pass holder's last day of notice. This applies whether the departure is due to resignation, termination, or any other reason. Employers can also submit cancellation requests up to 14 days in advance. If the pass holder is still in Singapore, the employer may request a Short-Term Visit Pass (STVP) which can grant valid stay for up to 90 days (where applicable) while the pass holder settles affairs and departs or secures a new employer. After cancellation, the pass holder cannot work. The EP card should be cut in half and discarded to prevent misuse.

Failure to cancel a pass after employment ends exposes the employer to penalties. Terra Advisory Services manages EP cancellation filings as part of ongoing HR compliance support — particularly important for companies managing multiple EP holders across different start and end dates.

EP Compared to Other Singapore Work Passes

Choosing the right pass type depends on the candidate's role, salary, qualifications, and whether they are an employee or a business owner. The structure of your Singapore company also affects which pass type is most appropriate.

EP and Singapore Company Incorporation

For foreign entrepreneurs, the EP and company incorporation are closely linked decisions.

Many foreign entrepreneurs incorporate their Singapore company first — using a nominee director to fulfil the resident-director requirement — and then apply for their own EP once the company is established and trading. The incorporation process begins with choosing and reserving a compliant company name. This sequence is straightforward, but it requires planning the EP application timeline alongside the incorporation and early operational milestones.

The EP application requires the company to have an existing ACRA business profile, which means incorporation must happen before the EP can be submitted. The business profile must show active business activity — a freshly incorporated shell company with no activity may not provide a sufficiently convincing basis for MOM to issue an EP to a director-founder. Once the company begins trading, it must also assess whether annual revenue will cross S$1 million, triggering mandatory GST registration.

Alternatively, some entrepreneurs apply for an EntrePass instead of an EP, which is designed specifically for business founders and does not require the company to be established first. The right choice depends on the business model, the level of innovation in the venture, and the founder's employment history. Terra Advisory Services assesses both routes as part of the foreign business registration engagement.

Once the EP is granted and the founder is in Singapore, they can apply for available Start-Up Tax Exemption benefits and be formally appointed as a director of the Singapore company, and the nominee director arrangement can be terminated. Terra Advisory Services coordinates this transition through our corporate secretarial services — filing the director appointment with ACRA, updating the Register of Controllers, and executing the nominee's resignation — all in one step.

Salary drawn from the Singapore company also affects the company's corporate tax position. Where the founder or parent company is overseas, payments such as director fees, management fees, or royalties remitted out of Singapore may also be subject to withholding tax obligations — our tax team ensures the full structure is efficient from both a work-pass and tax perspective.

What Terra Advisory Services Does for EP Applications

We manage EP applications end to end — from pre-submission assessment through to IPA and card collection.

• Eligibility assessment: Run the SAT, review the COMPASS score against the firm's current workforce profile, and identify any gaps that need to be addressed before submission. Terra Advisory Services integrates EP planning with accounting and payroll set-up so that salary structures are documented correctly from day one.
• FCF compliance: Confirm whether the job advertising requirement applies, and assist with the 14-day posting on MyCareersFuture.sg where required.
• Document preparation: Identify the correct verification proof source for the candidate's qualifications, coordinate with the candidate on document collection, and prepare the complete submission package.
• myMOM Portal submission: As a registered employment agent, Terra Advisory Services submits the application, monitors status, and responds to MOM queries.
• IPA and card issuance: Advise on medical and registration steps where required, track the IPA validity window, and confirm card collection steps.
• Renewal management: Review salary and COMPASS position before renewal deadlines and submit renewal applications up to six months in advance.
• Director transition: After EP approval, coordinate the nominee director resignation and new director appointment filings with ACRA through our corporate secretarial team.

Frequently Asked Questions

Important Notice: The information on this page is for general informational purposes only and does not constitute legal, tax, immigration, or professional advice. Always verify current requirements directly with the relevant government authority. For advice tailored to your specific situation, contact Terra Advisory Services.