Singapore companies hiring foreign employees must assign the correct tax category based on their work pass type. This guide outlines different employment passes, their eligibility, and key compliance details.
This feature is to enable the different tax category for the foreign employees working in Singapore companies, including FWL.
To find the tax resident category, go to the employee's profile > Payroll > General Payroll information. 
1. Employment Pass (EP)
Who is it for?
- Highly skilled professionals, managers, executives, and specialists.
Eligibility Criteria:
- Salary: Minimum fixed monthly salary of S$5,000 (S$5,500 for those in the financial services sector). Older, more experienced candidates need higher salaries.
- Qualifications: A recognized degree, professional qualifications, or specialist skills.
Validity:
- Up to 2 years for first-time applicants; renewable for up to 3 years.
Key Points:
- Dependants (spouse and children) are eligible for Dependant's Pass or Long-Term Visit Pass if the EP holder earns at least S$6,000 per month.
- Employers must demonstrate that they have considered local candidates fairly before hiring foreign workers.
2. S Pass
Who is it for?
- Mid-skilled workers (e.g., technicians, junior executives).
Eligibility Criteria:
- Salary: Minimum fixed monthly salary of S$3,150 (S$3,650 for those in the financial services sector).
- Qualifications: Diploma or degree; technical certificates (with at least one year of full-time study).
Validity:
- Up to 2 years for first-time applicants; renewable for up to 3 years.
Key Points:
- Subject to a quota and a levy system, where the number of S Pass holders is capped at a percentage of the company's total workforce.
- Employers must also provide medical insurance coverage for S Pass holders.
3. Work Permit (WP)
Who is it for?
- Semi-skilled or unskilled workers in industries like construction, manufacturing, marine, process, and services.
Eligibility Criteria:
- Nationality: Varies by sector (e.g., workers from certain approved source countries).
- Age: 18 to 58 years old.
Validity:
- Up to 2 years, depending on the worker's passport validity and security bond.
Key Points:
- Quota and levy system applies, with different quotas for different sectors.
- Employers must provide a security bond and medical insurance.
- Workers are generally not eligible to bring dependents to Singapore
4. Long-Term Visit Pass (LTVP)
Who is it for?
- Long-Term Visit Pass: Common-law spouse, stepchildren, or parents of EP or PEP holders.
Eligibility Criteria:
- LTVP: The main pass holder must earn at least S$12,000 per month to sponsor parents.
Validity:
- Same as the validity of the main pass holder’s work pass.
Key Points:
- LTVP holders can remain in Singapore but are not eligible to work without a separate work pass.
5. Work Holiday Pass (WHP)
Who is it for?
- Foreign students and young graduates who want to work and holiday in Singapore.
Eligibility Criteria:
- Open to students and graduates aged 18 to 25 from approved universities in specific countries.
Validity:
- Up to 6 months.
Key Points:
- The pass allows for both work and travel, but applicants must not exceed the age limit.
- The number of WHPs available is limited and allocated on a first-come, first-served basis.
6. Overseas Networks & Expertise (ONE) Pass
Who is it for?
- Top talent across all sectors, including experienced professionals, entrepreneurs, and high achievers in the arts, sports, and academia.
Eligibility Criteria:
- Salary: Fixed monthly salary of at least S$30,000 within the last year or the potential to earn that amount under a future employer based in Singapore.
- Global Achievements: Individuals with outstanding achievements or strong track records in fields such as the arts, sports, science and technology, and academia.
Validity:
- Up to 5 years; renewable for 5 years.
Key Points:
- The ONE Pass is not tied to a specific employer, and holders can start, operate, and work for multiple companies at the same time.
- Pass holders can sponsor dependents, including their spouse and children.
- This pass is designed to attract global talent to contribute to Singapore’s economy and sectors where their expertise is needed.
Conclusion
Each work pass in Singapore is tailored to meet the needs of different categories of foreign workers. Understanding these passes and their requirements ensures that your hiring process is compliant with Singapore's employment regulations and helps attract the right talent for your organization. Always keep abreast of any changes in policies or regulations by consulting with the Ministry of Manpower (MOM) or other relevant authorities.