Singapore Employment Pass FAQS

An Employment Pass (EP) is the main type of Singapore work visa issued to foreign Entrepreneurs, professionals, skill employees, managers and owners (shareholders)/directors of Singapore companies.

The EP does not fall under any quota system nor is there a monthly levy charge for EP.

You can apply for Employment Pass (EP) work visa, if:

• You are a foreign entrepreneur, professional or managing director, shareholder or skilled employee of a Singapore company wishing to relocate to Singapore to manage company operations.
• You are a locally-incorporated Singapore company and need to hire foreign employees.
• You have an employment offer from a prospective Singapore firm. In this case, you will have to request the company to expedite the employment pass application on your behalf.

To be considered for an Employment Pass, you must have a fixed monthly salary of at least S$3,000 and possess one or more of the following:

• Acceptable educational qualifications e.g diploma or degree
• Professional qualifications
• Specialist skills
• Work related experience

Possessing a recognised qualification does not automatically guarantee a successful Employment Pass application, as the applicant may need to satisfy other criteria, such as relevant work experience or professional skills.

The Ministry of Manpower (MOM) evaluates each EP application based on the individual applicant’s and hiring company’s merits.

Other factors which also play a role are:

• Salary of applicant
• Age of applicant
• Roles & responsibility
• Reputation of the company
• Company paid-up capital
• Applicant’s current citizenship

The Employment Pass application can be submitted to the Authority online or via manual submission.

• The electronic/online EP application submission is faster. This route is recommended for applicants who can easily satisfy the EP eligibility requirements stated above.
• Manual submissions takes a longer time to process. The advantage of doing so is that it allows supporting documents to be submitted, which enhances the possibility of a positive outcome.

The online process consists of the following steps:

• Step 1: Obtaining the authorization code to submit an online application for a newly-incorporated company. Upon submission, it takes about 7 – 14 days for the Ministry of Manpower (MOM) to issue an authorization code. However, as Rikvin is an MOM-registered employment agency, we can help you submit your EP application online in a much shorter time after your company has been incorporated, saving you valuable waiting time.
• Step 2: Upon the submission of an EP application online, it takes the Ministry of Manpower between 1-15 working days to process the application and notify the results. Subsequent applications do not have to repeat step one.

The manual process

The manual submission route is recommended for applicants who do not satisfy the EP eligibility requirements, but have sufficient supporting credentials to support their EP application.

• The application is submitted manually to MOM with all the supporting documents.
• The processing time is about five weeks upon submission. Processing time may take longer during peak periods or when additional information is required from the various economic agencies.

Employment Pass Eligibility Summary Table
Pass Type	Factor One	Factor Two	Factor Three
P1	Fixed monthly salary > S$8,000	Professional, Managerial, Executive, Specialist jobs
P2	Fixed monthly salary > S$4,500	Professional, Managerial, Executive, Specialist jobs	Recognised qualifications
Q1	Fixed monthly salary > S$3,000	Recognised qualifications	In lieu of recognised qualifications, MOM may also consider compensatory factors such as skills and years of experience (MOM recommends a minimum of five years relevant work experience)

Depending on your salary, education and experience, you will be issued with one of the following types of EPs:

• P1 Pass: for applicants with a base salary of above S$8,000 a month.
• P2 Pass: for applicants with a base salary between S$4,500 and S$8,000 a month.
• Q1 Pass: for applicants with a base salary between S$3,000 and S$4,500 a month.

The type of EP you are issued is at the discretion of MOM.

Singapore personal income tax rates is progressive, ranging from 0%-20%. The maximum tax rate, i.e. for income above S$320,000, has been reduced over time and has reached the present rate of 20%.

Year of Assessment 2012
	Chargeable Income	Rate (%)	Gross Tax Payable ($)
On the first On the next	20,000 10,000	0 2	0 200
On the first On the next	30,000 10,000	- 3.5	200 350
On the first On the next	40,000 40,000	- 7	550 2,800
On the first On the next On the next	80,000 40,000 40,000	- 11.5 15	3,350 4,600 6,000
On the first On the next On the next	160,000 40,000 120,000	- 17 18	13,950 6,800 21,600
On the first In excess of	320,000 320,000	- 20	42,350

The reality is that not all EP applications are approved. The Ministry of Manpower (MOM) evaluates each applicant based on the individual’s and hiring company’s credentials.
Factors which play a very important role are:

• Applicant’s age, salary, citizenship, education, professional experience and skills
• Roles & responsibility of the applicant
• Reputation of the company and its paid-up capital
• Availability of local workers and economic viability of the company to Singapore

If the initial application is rejected, we will explore the grounds for rejection with MOM and if appropriate, file an appeal by addressing the issues raised by authorities. If the additional details submitted are satisfactory to MOM, the employment pass application will be approved. Please note that MOM will take a minimum of three weeks to review appeal application.

All Employment Pass applications can only be submitted once the Singapore company has been incorporated. In order to incorporate a Singapore company, you will require the following:

• 1 shareholder (Either an individual or corporation)
• 1 resident director (Either a Singaporean, Permanent Resident or Employment Pass, EntrePass or Dependant Pass holder). Rikvin can provide you with a nominee resident director to satisfy the statutory requirements until you secure your Employment Pass.
• 1 company secretary (officer of the company) (This service is also provided by Rikvin.)
• Minimum paid-up capital of S$1
• A local registered office address (This service is provided by Rikvin.)

Once you have obtained your Singapore Employment Pass, you can act as the local resident director. All company incorporation registration process including work pass applications can be handled without your physical presence.

The EP does not fall under any quota system nor is there a monthly levy charge for EP. The MOM will review the application based on the applicant’s and company’s merit.

Dependant Pass
All Employment Pass holders can apply for Dependant Pass and/or Long-Term Social Visit Pass for their immediate family members that will allow family members to move and reside in Singapore.
Both P1 and Q1 Pass holders can apply for Dependant’s Pass for their:

• Spouse
• Unmarried children under 21 years of age

If you are an Employment Pass or an EntrePass holder, your spouse is eligible to work in Singapore as a Dependant Pass holder. However, your prospective employer is required to apply for a Letter of Consent (LOC) with Ministry of Manpower. (Note: Not eligible for S Pass holders)

Long-Term Social Visit Pass

Employment Pass holders can also apply for the Long-Term Social Visit Pass for their:

• Common law spouse
• Unmarried daughters above 21 years of age
• Handicapped children
• Step-children
• Parents/parents-in-law

A Snap Shot

Pass Type Granted to Employment Pass Holder	Dependant Pass	Long-Term Visit Pass
P1	Yes	Yes
Q1	Yes	No

Employment Pass holders do not have to make any social security contributions to the Central Provident Fund (commonly know as “CPF” which is only applicable to Singaporeans and Permanent Residents). However, the employer (company) is required to contribute a fee to the Skills Development Fund (SDF). SDF contribution or Skills Development Levy (SDL) is paid by employers for all employees up to the first $4,500 of gross monthly remuneration** at the rate of 0.25% or $2, which ever is higher.