Streamlining Work Pass Applications with Expert Guidance

Work Passes in Singapore

Work pass application can be a complex process, but not with BluTrust. Making use of our quick and easy online application, you can apply for different types of work passes. Our experienced team will guide you through each step of the process to help ensure that your application is successful.

Work Passes for Professionals

Employment Pass (EP)
EntrePass
Personalised Employment Pass (PEP)
Overseas Networks & Expertise Pass

Who It’s For: This pass is for foreign professionals, managers, and executives who earn at least $5,000 per month. For candidates in the financial services sector, higher salaries are required.

Who Can Apply: Employers or employment agents are responsible for submitting applications on behalf of candidates. For overseas companies without Singapore offices, a local sponsor is required.

Duration of the Pass: In the case of first-time applicants, the pass is valid for two years, and after a renewal, it is valid for three years. 

Who It’s For: EntrePass is available to foreign entrepreneurs who are keen to operate a business in Singapore that is venture-backed or possesses innovative technologies. Applicants must meet both conditions below to qualify: 

1. Venture-backed, innovative private limited companies registered with ACRA must be less than 6 months old to qualify for EntrePass. If it has not been registered, you can register once your application is approved.

2. There is a set of criteria for entrepreneurs, innovators, and investors. While you do not have to meet all the criteria, having more qualifications would make your application stronger.  

Who Can Apply: Applicants can apply directly and there is no minimum salary requirement. There is no foreign worker levy or quota. 

Duration of the Pass: For a new pass and first time renewal, the pass lasts 1 year. For subsequent renewals, the pass lasts 2 years. 

Who It’s For: PEP offers greater flexibility than an Employment Pass for high-earning Employment Pass holders or overseas foreign professionals. 

Existing EP holders: Fixed monthly salary of at least $12,000.

Overseas foreign professionals: Fixed monthly salary of at least $18,000.

Note: From 1 September 2023, the fixed monthly salary criteria for both existing EP holders and overseas foreign professionals will be raised to $22,500. This is benchmarked to the top 10% of EP holders.

Who Can Apply: Applicants can apply directly. The pass is not renewable.

Duration of the Pass: Up to 3 years

Who It’s For: Top talent in business, arts and culture, sports, science and technology, and academia and research. Individuals with outstanding achievements in the arts and culture, sports, science and technology, and academia and research can qualify for Overseas Networks & Expertise Pass even if they do not meet the salary criterion.

Who Can Apply: Applicants can apply directly. This pass is renewable.

Duration of the Pass: For a new pass, the pass lasts 5 year. For subsequent renewals, the pass lasts 5 years. 

Employment Pass (EP)
EntrePass
Personalised Employment Pass (PEP)
Overseas Networks & Expertise Pass

Who It’s For: This pass is for foreign professionals, managers, and executives who earn at least $5,000 per month. For candidates in the financial services sector, higher salaries are required.

Who Can Apply: Employers or employment agents are responsible for submitting applications on behalf of candidates. For overseas companies without Singapore offices, a local sponsor is required.

Duration of the Pass: In the case of first-time applicants, the pass is valid for two years, and after a renewal, it is valid for three years. 

Who It’s For: EntrePass is available to foreign entrepreneurs who are keen to operate a business in Singapore that is venture-backed or possesses innovative technologies. Applicants must meet both conditions below to qualify: 

1. Venture-backed, innovative private limited companies registered with ACRA must be less than 6 months old to qualify for EntrePass. If it has not been registered, you can register once your application is approved.

2. There is a set of criteria for entrepreneurs, innovators, and investors. While you do not have to meet all the criteria, having more qualifications would make your application stronger.  

Who Can Apply: Applicants can apply directly and there is no minimum salary requirement. There is no foreign worker levy or quota. 

Duration of the Pass: For a new pass and first time renewal, the pass lasts 1 year. For subsequent renewals, the pass lasts 2 years. 

Who It’s For: PEP offers greater flexibility than an Employment Pass for high-earning Employment Pass holders or overseas foreign professionals. 

Existing EP holders: Fixed monthly salary of at least $12,000.

Overseas foreign professionals: Fixed monthly salary of at least $18,000.

Note: From 1 September 2023, the fixed monthly salary criteria for both existing EP holders and overseas foreign professionals will be raised to $22,500. This is benchmarked to the top 10% of EP holders.

Who Can Apply: Applicants can apply directly. The pass is not renewable.

Duration of the Pass: Up to 3 years

Who It’s For: Top talent in business, arts and culture, sports, science and technology, and academia and research. Individuals with outstanding achievements in the arts and culture, sports, science and technology, and academia and research can qualify for Overseas Networks & Expertise Pass even if they do not meet the salary criterion.

Who Can Apply: Applicants can apply directly. This pass is renewable.

Duration of the Pass: For a new pass, the pass lasts 5 year. For subsequent renewals, the pass lasts 5 years. 

Work Passes for Skilled & Semi-Skilled Workers

S Pass
Work Permit for Migrant Worker
Work Permit for Migrant Domestic Worker
Work Permit for Performing Artiste
Who It’s For: S Passes are for skilled foreign workers who have an offer of employment in Singapore and earn a fixed monthly salary based on the top one-third of the local workforce.

Who Can Apply: Employers or employment agents must apply on behalf of applicants. If an employee changes jobs, the new employer must apply.

Duration of the Pass: Up to 2 years

Who It’s For: Construction, manufacturing, shipyard, processing, and services workers from approved source countries/regions.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Depending on the worker’s passport, security bond, and employment period, up to 2 years. 

Who It’s For: Foreigners employed as domestic helpers in Singapore.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Up to 2 years, depending on the validity of the security bond.

Who It’s For: Artists from foreign countries performing in public entertainment venues.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent. This pass is not renewable.

Duration of the Pass: Up to 6 months

S Pass
Work Permit for Migrant Worker
Work Permit for Migrant Domestic Worker
Work Permit for Performing Artiste
Who It’s For: S Passes are for skilled foreign workers who have an offer of employment in Singapore and earn a fixed monthly salary based on the top one-third of the local workforce.

Who Can Apply: Employers or employment agents must apply on behalf of applicants. If an employee changes jobs, the new employer must apply.

Duration of the Pass: Up to 2 years

Who It’s For: Construction, manufacturing, shipyard, processing, and services workers from approved source countries/regions.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Depending on the worker’s passport, security bond, and employment period, up to 2 years. 

Who It’s For: Foreigners employed as domestic helpers in Singapore.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Up to 2 years, depending on the validity of the security bond.

Who It’s For: Artists from foreign countries performing in public entertainment venues.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent. This pass is not renewable.

Duration of the Pass: Up to 6 months

Work Passes for Trainees & Students

Training Employment Pass
Work Holiday Pass (Under Work Holiday Programme)
Work Holiday Pass (Under Work and Holiday Visa Programme)
Training Work Permit

Who It’s For: A foreign student or trainee who is eligible to undergo training in Singapore.  

Who Can Apply: The pass must be applied for by an employer.

Duration of the Pass: Up to 3 months

Who It’s For: Those who are eligible to work and holiday in Singapore as foreign students or young graduates.

Who Can Apply: Applicants can apply directly.

Duration of the Pass: Up to 6 months

Who It’s For: For Australian students and graduates aged 18 to 30 who want to work and holiday in Singapore for 1 year.

Who Can Apply: Applicants can apply directly. This pass is not renewable.

Duration of the Pass: 1 year

Who It’s For: For semi-skilled foreign trainees or students undergoing practical training in Singapore for up to 6 months.

Who Can Apply: The pass must be applied for by an employer.

Duration of the Pass: Up to 6 months

Training Employment Pass
Work Holiday Pass (Under Work Holiday Programme)
Work Holiday Pass (Under Work and Holiday Visa Programme)
Training Work Permit

Who It’s For: A foreign student or trainee who is eligible to undergo training in Singapore.  

Who Can Apply: The pass must be applied for by an employer.

Duration of the Pass: Up to 3 months

Who It’s For: Those who are eligible to work and holiday in Singapore as foreign students or young graduates.

Who Can Apply: Applicants can apply directly.

Duration of the Pass: Up to 6 months

Who It’s For: For Australian students and graduates aged 18 to 30 who want to work and holiday in Singapore for 1 year.

Who Can Apply: Applicants can apply directly. This pass is not renewable.

Duration of the Pass: 1 year

Who It’s For: For semi-skilled foreign trainees or students undergoing practical training in Singapore for up to 6 months.

Who Can Apply: The pass must be applied for by an employer.

Duration of the Pass: Up to 6 months

Work Passes for Family Members

Dependant’s Pass
Long Term Visit Pass
Pre-Approved Letter of Consent
Letter of Consent for ICA-issued LTVP/LTVP+ Pass Holders
Letter of Consent for Dependant’s Pass Holders Who Are Business Owners

Who It’s For: For spouses and children of eligible Employment Pass or S Pass holders.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Up to 2 years, tied to the validity of the main work pass.

Who It’s For: For parents, common-law spouses, step-children or handicapped children of eligible Employment Pass or S Pass holders.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Up to 2 years, tied to the validity of the main work pass.

Who It’s For: LTVP/LTVP+ holders’ spouses and unmarried children under 21 years of age who wish to work in Singapore.

Who Can Apply: Foreigners who are applying for, or renewing, their LTVP/LTVP+ with Immigration & Checkpoints Authority (ICA) will be able to apply for one.

Duration of the Pass:

Who It’s For: Singaporeans or PRs who are spouses or unmarried children of LTVP/ LTVP+ holders.

Who Can Apply: The letter must be applied for by an employer or an appointed employment agent.

Duration of the Pass:

Who It’s For: Dependant’s Pass (DP) holders who wish to operate a business in Singapore can apply for a Letter of Consent (LOC)

Who Can Apply: Applicants can apply directly.

Duration of the Pass:

Dependant’s Pass
Long Term Visit Pass
Pre-Approved Letter of Consent
Letter of Consent for ICA-issued LTVP/LTVP+ Pass Holders
Letter of Consent for Dependant’s Pass Holders Who Are Business Owners

Who It’s For: For spouses and children of eligible Employment Pass or S Pass holders.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Up to 2 years, tied to the validity of the main work pass.

Who It’s For: For parents, common-law spouses, step-children or handicapped children of eligible Employment Pass or S Pass holders.

Who Can Apply: The permit must be applied for by an employer or an appointed employment agent.

Duration of the Pass: Up to 2 years, tied to the validity of the main work pass.

Who It’s For: LTVP/LTVP+ holders’ spouses and unmarried children under 21 years of age who wish to work in Singapore.

Who Can Apply: Foreigners who are applying for, or renewing, their LTVP/LTVP+ with Immigration & Checkpoints Authority (ICA) will be able to apply for one.

Duration of the Pass:

Who It’s For: Singaporeans or PRs who are spouses or unmarried children of LTVP/ LTVP+ holders.

Who Can Apply: The letter must be applied for by an employer or an appointed employment agent.

Duration of the Pass:

Who It’s For: Dependant’s Pass (DP) holders who wish to operate a business in Singapore can apply for a Letter of Consent (LOC)

Who Can Apply: Applicants can apply directly.

Duration of the Pass:

Exemption & Working While on a Visit Pass

Miscellaneous Work Pass
Work Pass Exempt Activities
Work Pass Exemption for Foreign Students

Who It’s For: Short-term foreign workers, such as seminar speakers, religious workers, or journalists, who qualify for this category.

Who Can Apply: The pass must be applied for by an employer or local sponsor.

Duration of the Pass: Up to 60 days

Who It’s For: For performing eligible short-term activities without a work pass. Candidates must still notify MOM of their activities.

Who Can Apply: Applicants can apply directly.

Duration of the Pass:

Who It’s For: For foreign students studying full-time at an approved school or institution in Singapore. You are not allowed to work on this pass.

Who Can Apply: Applicants can apply directly.

Duration of the Pass:

Miscellaneous Work Pass
Work Pass Exempt Activities
Work Pass Exemption for Foreign Students

Who It’s For: Short-term foreign workers, such as seminar speakers, religious workers, or journalists, who qualify for this category.

Who Can Apply: The pass must be applied for by an employer or local sponsor.

Duration of the Pass: Up to 60 days

Who It’s For: For performing eligible short-term activities without a work pass. Candidates must still notify MOM of their activities.

Who Can Apply: Applicants can apply directly.

Duration of the Pass:

Who It’s For: For foreign students studying full-time at an approved school or institution in Singapore. You are not allowed to work on this pass.

Who Can Apply: Applicants can apply directly.

Duration of the Pass:

Capital Allowances

Deductions for the decline in value of depreciating assets are available under the Uniform capital allowance (UCA) system. In addition to the rules for depreciating assets, deductions are allowed for certain other capital expenditure.

Small business entities have the option of choosing simplified depreciation rules. Under these rules, small business entities can claim an immediate deduction if the cost is below the relevant threshold or else add the asset to the small business depreciation pool.

Land, trading stock and most intangible assets (excluding exceptions such as intellectual property and in-house software) are not depreciating assets.

The decline in value is generally calculated by spreading the cost of the asset over its effective life, using one of two methods:

Prime cost method – decline in value each year is calculated as a percentage of the initial cost of the asset
Diminishing value method – decline in value each year is calculated as a percentage of the opening depreciated value of the asset
MORE: Australian Taxation Office (ATO) Decline in value calculator.

For most depreciating assets, taxpayers can either self-assess the effective life, or use estimates published by the ATO. Taxpayers can recalculate, either up or down, the effective life of an asset if the circumstances of use change and the effective life initially chosen is no longer accurate. An improvement to an asset that increases its cost by 10% or more in a year may result in an obligation to recalculate the effective life of the asset.

Decline in value of cars is restricted to the car limit. From 1 July 2022, the luxury car tax threshold for luxury cars is $64,741 (it was $60,733 for the year commencing 1 July 2021). Luxury car leases are treated as a notional sale and purchase, with decline in value restricted to the car limit.

The decline in value of certain depreciating assets with a cost or opening adjustable value of less than $1,000 can be calculated through a low-value pool. The decline in value for depreciating assets in the pool is calculated at an annual diminishing value rate of 37.5%.

Changes for 2022 and 2023

From 12 March 2020 until 31 December 2020, the asset cost threshold for the instant asset write-off (which is usually only available to small business entities) has increased from $30,000 to $150,000 and the eligibility criteria expended to cover entities with an aggregated turnover threshold of less than $500 million (up from $50 million).

Further, from 12 March 2020 until 30 June 2021 the Backing business investment measure applied to businesses with aggregated turnover below $500 million and provides either:

A deduction of 50% of the cost or opening adjustable value of an eligible asset on installation (existing depreciation rules apply to the balance of the asset's cost), or
For businesses using a small business depreciation pool, a deduction of 57.5% of the cost of the asset in the first year, with the balance added the asset to the small business pool
In addition, from 6 October 2020 to 30 June 2023, full expensing applies to allow eligible businesses with an aggregated turnover of less than $5 billion to deduct the full cost of new eligible depreciating assets. For businesses with aggregated turnover of less than $50 million, full expensing also applies to eligible second-hand assets.

Activity Statement

Businesses use activity statements to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax. Non-business taxpayers who need to pay quarterly PAYG instalments also use activity statements.

Activity statements are personalised to each taxpayer to support reporting against identified obligations.

Activity statements for businesses may be due either quarterly or monthly. Generally, businesses can lodge and pay quarterly if annual turnover is less than $20 million, and total annual PAYG withholding is $25,000 or less. Businesses that exceed one or both of those thresholds will have at least some monthly obligations. Non-business taxpayers are generally required to lodge and pay quarterly.

Taxpayers with small obligations may be able to lodge and pay annually. Some taxpayers may receive an instalment notice for GST and/or PAYG instalments, instead of an activity statement.

The Australian Taxation Office (ATO) web site provides instructions on lodging and paying activity statements. Detailed instructions are provided for each of the different tax obligations:

GST (Goods and Services Tax)
PAYG (Pay As You Go) Instalments
PAYG (Pay As You Go) Withholding
FBT (Fringe Benefit Tax)
LCT (Luxury Car Tax)
WET (Wine Equalisation Tax)
Fuel Tax Credits