Enter your workforce headcount to instantly see how many S Pass holders your company is allowed to hire, how many slots remain, and the monthly levy cost — based on MOM's 2026 dependency ratio rules.
The S Pass Dependency Ratio Ceiling (DRC) limits S Pass holders to 10% of total workforce for services-sector companies, and 18% for manufacturing, construction, marine, and process sectors. The ratio is calculated against your total workforce including SC, PR, EP, S Pass, and Work Permit holders.
Employers pay a monthly levy for each S Pass holder. As of 2026, the Tier 1 levy (within basic quota) is S$650/month and the Tier 2 levy (above basic but within max quota) is S$900/month. The levy is paid directly to MOM alongside CPF contributions.
S Pass holders must earn at least S$3,150/month (2026). Applicants need a degree or diploma (or relevant technical qualifications) and relevant work experience. Applications are assessed using MOM's criteria including salary, qualifications, and employer's workforce ratio.
Employment Pass (EP) holders are not subject to dependency ratio quotas and attract no levy — making them preferable for senior and managerial hires. EP requires a minimum salary of S$5,600/month (2026). Companies should prioritise EP-eligible candidates before using S Pass quota for lower-level roles.
The S Pass quota is a percentage of your total workforce (all employee types combined). For services-sector companies: maximum 10% of your total headcount may be S Pass holders. For manufacturing, construction, marine, and process: 18%. The total headcount includes Singapore Citizens, PRs, EP holders, S Pass holders, and Work Permit holders. Note: sole directors with no employees have a special quota exemption allowing 1 S Pass hire.
No - MOM enforces the dependency ratio ceiling strictly. New S Pass applications will be rejected if you have reached your quota. To hire more S Pass holders, you must either hire more local (SC/PR) employees first, or change sector (if applicable). Employing S Pass holders above the allowed quota is a violation of the Employment of Foreign Manpower Act and can result in financial penalties and debarment.
EP holders count as part of your total workforce when calculating the S Pass quota percentage. However, EP holders themselves are not subject to any quota or levy - they can be hired without limit (subject to individual eligibility). The quota calculation is: S Pass holders ÷ total workforce ≤ 10% (services) or 18% (other sectors). Adding EP holders to your total workforce effectively increases your S Pass allowance without consuming quota.