Singapore Employer Hiring Cost Calculator (2026)

Q: What is the total cost of hiring an EP holder vs a Singapore Citizen?

For an $8,000/month employee: an EP holder costs ~$8,011/month (salary + $11.25 SDL only — no CPF, no FWL). A Singapore Citizen at the same salary costs ~$9,371 ($8,000 + $1,360 employer CPF + $11.25 SDL). The EP saves ~$16,000/year on the same headline salary, but qualifying salary minimums and COMPASS requirements apply, plus dependant pass admin fees if applicable.

Q: What are the 2026 EP and S Pass minimum salaries?

EP minimum (new applications) is S$5,600/mo for general sectors and S$6,200/mo for financial services in 2026. The minimum scales with age — a 45-year-old applicant in finance needs S$11,800/mo. S Pass minimum is S$3,300 (general) / S$3,800 (financial) in 2026, rising to S$3,600 / S$4,000 from January 2027.

Q: How much is the Foreign Worker Levy?

S Pass FWL is approximately S$650/month for both basic and skilled. Work Permit FWL ranges from S$370 (manufacturing basic) to S$950 (construction skilled R2). Service sector basic is S$450; skilled is S$600. EP holders pay no FWL. The levy is paid by the employer to MOM via GIRO on the 5th of each month.

Q: Does CPF apply to foreign workers?

No — Singapore CPF only applies to Singapore Citizens and Permanent Residents. EP, S Pass and Work Permit holders pay zero CPF and the employer pays zero CPF on them. SDL (Skills Development Levy at 0.25% capped at S$11.25/month) however applies to ALL employees regardless of pass type or citizenship.

Q: What is the COMPASS framework?

Since September 2023, all new EP applications are scored on COMPASS (Complementarity Assessment Framework): salary, qualifications, diversity (workforce nationality mix), and support for local employment. A score of 40 points is required across the four foundational criteria. High earners (typically 1.5x sector benchmark) are exempt. Use our COMPASS Calculator for the precise score breakdown.

Q: Can S Pass and Work Permit holders bring family?

No to dependant passes for S Pass holders earning below S$6,000/mo and all Work Permit holders. Yes if S Pass holder earns S$6,000+/mo (DP eligible). EP holders can bring spouse + unmarried children under 21 on Dependant Passes (S$330 admin per DP) and parents on Long-Term Visit Passes if salary is S$12,000+/mo.

Q: How does the local-foreign quota affect S Pass and WP hiring?

Service sector firms can have at most 35% Work Permit + 10% S Pass holders. Construction, manufacturing, marine and process have higher caps. The denominator is your local headcount (SC + SPR earning at least the LQS — S$1,800/mo from 1 July 2026). Hiring foreign workers requires hiring locals first to maintain quota — the calculator does not enforce this but the Foreign Worker Quota Calculator does.

All-in monthly + multi-year cost of hiring in Singapore by pass type — salary + employer CPF (SC/SPR) + SDL + Foreign Worker Levy (S Pass + WP) + WICA insurance + Dependant Pass fees. Built for HR and finance teams budgeting headcount.

Last updated: May 2026Source: MOM · CPF · IRAS

What is the Employer Hiring Cost Calculator?

It computes the all-in employer cost per month and over a multi-year projection for any single hire across all five Singapore pass types: SC, SPR, Employment Pass, S Pass and Work Permit. Each pass has different employer-side obligations — citizens trigger CPF (17% employer share for ≤55), foreigners trigger SDL (0.25% capped at $11.25) plus FWL on S Pass / WP only. EP and S Pass minimum-qualifying-salary tests are run, and the COMPASS framework is referenced for EP via a related calculator.

Quick Answer

An EP holder at $8,000/mo costs employer ~$8,011/mo (salary + $11.25 SDL only — no CPF, no FWL). The same $8,000/mo Singapore Citizen costs ~$9,371/mo ($8,000 + $1,360 employer CPF + $11.25 SDL). S Pass at $3,500/mo costs ~$4,159/mo ($3,500 + $9 SDL + $650 FWL). Over 3 years for the EP, including 1 dependant pass, the all-in is roughly $288k.

Pass type

Monthly salary

Age

Sector

Dependant passes (#)

Each DP costs $330 in MOM application + issue fees.

Multi-year projection

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Pick the pass type, enter salary + age + sector — see the all-in monthly cost net of CPF, SDL and FWL.

For reference only — verify with MOM and ICA before applying.

Quick Reference — 2026

• EP minimum salary 2026: $5,600/mo (general) / $6,200/mo (financial); rising to $6,000/$6,600 in Jan 2027
• S Pass minimum salary 2026: $3,300 / $3,800; rising to $3,600/$4,000 in Jan 2027
• SDL: 0.25% of monthly wages, min $2, max $11.25 (for all employees)
• Employer CPF (SC/SPR ≤55): 17% on OW capped at $8,000/mo
• S Pass FWL: ~$650/month
• Work Permit FWL: $370–$950/month by sector + skill tier
• Dependant Pass fee: $330 one-off (application + issue) per DP
• Local Qualifying Salary (LQS): $1,600 today, rises to $1,800 from 1 July 2026
• COMPASS: Min 40 points across 4 axes (EP only, since Sep 2023)

Who This Calculator Is For

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HR Headcount Planning

Total cost of ownership (TCO) per role for next year's budget. Compare local-vs-foreign cost differential.

Multi-year projection: Up to 10 years
Pass-type comparison: Side-by-side TCO
Quota check: Use Foreign Worker Quota Calculator

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EP-Hire Negotiation

Test salary against age-adjusted EP minimum + COMPASS feasibility before extending an offer.

Min qualifying salary: Auto-checked
DP + LTVP costs: Layered in
Pair with: COMPASS Calculator

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Manufacturing / Construction

FWL by sector + skill tier. Construction R2 hits $950/mo levy — material impact on unit economics.

Construction R2: $950/mo FWL
Manufacturing basic: $370/mo
Quota: Sector-specific dependency ratio

storefront

F&B / Service Sector

Service sector quota is the tightest at 35% WP + 10% S Pass. Hire local first to unlock more foreign headcount.

Service WP basic: $450/mo FWL
Quota cap: 35% WP + 10% S Pass
LQS rise (Jul 2026): $1,800 — local denominator

How Singapore Employer Costs Stack Up

Singapore is one of the cheapest developed-economy locations to hire foreign professionals — no employer CPF, no payroll tax beyond SDL ($2–$11.25/month), and no withholding obligation on the foreigner's personal income tax. The trade-off is the qualifying-salary regime: EP minimum $5,600/mo (general), $6,200/mo (financial), with age-adjusted ceilings up to ~$11,800. Below the floor, MOM rejects the application.

For SC/SPR employees, the full CPF stack applies — 17% employer share at age ≤55, dropping to 5% at age 70+, capped at $8,000/month OW. Plus the same $11.25 SDL. The differential between an EP and SC at $8,000 salary is roughly $1,360/month ($16,320/year) in CPF alone — meaningful for early-stage startups optimising burn rate, less material for established firms with strong local-hire mandates.

S Pass and Work Permit add a Foreign Worker Levy on top — $650/mo for S Pass, $370–$950 for WP by sector. Most hiring decisions for these passes hinge on the local-foreign quota: see the Foreign Worker Quota Calculator for the dependency-ratio cap. For EPs specifically, run the COMPASS Calculator before extending an offer — a candidate scoring <40 will fail regardless of salary, unless they're an Exempt Salary high-earner (typically 1.5x sector benchmark).

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SC / SPR cost

Salary + employer CPF + SDL

~117% of salary at $8k

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EP cost

Salary + SDL only (+ DP fees)

~100.1% of salary

engineering

S Pass / WP cost

Salary + SDL + FWL + WICA

~120-150% of salary

Pass Type Comparison: Same Salary, Different Cost

Side-by-side at $5,000/month for the same role across all five pass types. Same gross salary, very different all-in employer cost.

Pass type	Employer CPF	SDL	FWL	WICA + ins.	All-in monthly
Singapore Citizen	$850 (17%)	$11.25	—	—	$5,861
Singapore PR (Y3+)	$850 (17%)	$11.25	—	—	$5,861
Employment Pass	—	$11.25	—	—	$5,011
S Pass	—	$11.25	$650	$55	$5,716
Work Permit (service basic)	—	$11.25	$450	$55	$5,516
Work Permit (construction R2)	—	$11.25	$950	$55	$6,016

Salary $5,000/mo for illustration. EP minimum is $5,600 (general) so this scenario would not pass the minimum-qualifying-salary check; use the calculator above with your specific salary.

Frequently Asked Questions

What is the total cost of hiring an EP holder vs a Singapore Citizen?expand_more

For an $8,000/month employee: an EP holder costs ~$8,011/month (salary + $11.25 SDL only — no CPF, no FWL). A Singapore Citizen at the same salary costs ~$9,371 ($8,000 + $1,360 employer CPF + $11.25 SDL). The EP saves ~$16,000/year on the same headline salary, but qualifying salary minimums and COMPASS requirements apply, plus dependant pass admin fees if applicable.

What are the 2026 EP and S Pass minimum salaries?expand_more

EP minimum (new applications) is S$5,600/mo for general sectors and S$6,200/mo for financial services in 2026. The minimum scales with age — a 45-year-old applicant in finance needs S$11,800/mo. S Pass minimum is S$3,300 (general) / S$3,800 (financial) in 2026, rising to S$3,600 / S$4,000 from January 2027.

How much is the Foreign Worker Levy?expand_more

S Pass FWL is approximately S$650/month for both basic and skilled. Work Permit FWL ranges from S$370 (manufacturing basic) to S$950 (construction skilled R2). Service sector basic is S$450; skilled is S$600. EP holders pay no FWL. The levy is paid by the employer to MOM via GIRO on the 5th of each month.

Does CPF apply to foreign workers?expand_more

No — Singapore CPF only applies to Singapore Citizens and Permanent Residents. EP, S Pass and Work Permit holders pay zero CPF and the employer pays zero CPF on them. SDL (Skills Development Levy at 0.25% capped at S$11.25/month) however applies to ALL employees regardless of pass type or citizenship.

What is the COMPASS framework?expand_more

Since September 2023, all new EP applications are scored on COMPASS (Complementarity Assessment Framework): salary, qualifications, diversity (workforce nationality mix), and support for local employment. A score of 40 points is required across the four foundational criteria. High earners (typically 1.5x sector benchmark) are exempt. Use our COMPASS Calculator for the precise score breakdown.

Can S Pass and Work Permit holders bring family?expand_more

No to dependant passes for S Pass holders earning below S$6,000/mo and all Work Permit holders. Yes if S Pass holder earns S$6,000+/mo (DP eligible). EP holders can bring spouse + unmarried children under 21 on Dependant Passes (S$330 admin per DP) and parents on Long-Term Visit Passes if salary is S$12,000+/mo.

How does the local-foreign quota affect S Pass and WP hiring?expand_more

Service sector firms can have at most 35% Work Permit + 10% S Pass holders. Construction, manufacturing, marine and process have higher caps. The denominator is your local headcount (SC + SPR earning at least the LQS — S$1,800/mo from 1 July 2026). Hiring foreign workers requires hiring locals first to maintain quota — the calculator does not enforce this but the Foreign Worker Quota Calculator does.

Sources

• Ministry of Manpower (mom.gov.sg) — EP / S Pass / Work Permit minimum salaries, FWL rates, COMPASS framework
• CPF Board (cpf.gov.sg) — Employer CPF rates by age band, OW ceiling
• IRAS (iras.gov.sg) — Skills Development Levy rate and cap
• KPMG Budget 2026 Flash Alert — 2026/2027 salary threshold + LQS changes

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