Budget 2026: Higher Qualifying Salaries for Employment Pass and S Pass Holders from Jan 2027

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Singapore will be raising the qualifying salary requirements for Employment Pass (EP) and S Pass holders starting 1 January 2027, Prime Minister Lawrence Wong announced during the Budget 2026 speech.

These updates are part of Singapore’s continued efforts to remain open to global talent while ensuring that Singaporeans remain at the centre of the workforce.

Budget 2026: Higher qualifying salaries for Employment Pass, S Pass holders

New Employment Pass Qualifying Salary (From Jan 2027)

For Employment Pass applicants, the minimum qualifying salary will increase as follows:

  • Current minimum salary: S$5,600
  • New minimum salary (Jan 2027): S$6,000

Financial Services Sector (Higher Threshold)

  • Current: S$6,200
  • New (Jan 2027): S$6,600

The qualifying salaries for older EP applicants will also increase progressively in tandem.


New S Pass Qualifying Salary (From Jan 2027)

For S Pass holders, the minimum qualifying salary will be raised:

  • Current minimum salary: S$3,300
  • New minimum salary (Jan 2027): S$3,600

Financial Services Sector

  • Current: S$3,800
  • New (Jan 2027): S$4,000

Implementation Timeline

These salary changes will apply in phases:

  • New EP and S Pass applications: From 1 Jan 2027
  • Renewal applications: From 1 Jan 2028

This provides employers with time to adjust manpower planning and hiring budgets.


Increase in Local Qualifying Salary (LQS)

To strengthen support for local workers, the government will raise the Local Qualifying Salary (LQS):

  • Current LQS: S$1,600
  • New LQS (From Jul 2026): S$1,800

This means firms hiring foreign workers must pay local full-time employees at least S$1,800 per month to meet workforce requirements.


More Support for Lower-Wage Workers

The government will also enhance the Progressive Wage Credit Scheme (PWCS):

  1. Co-funding support will increase from 20% to 30% in 2026
  2. Extended for two more years:
  • 30% support in 2027
  • 20% support in 2028

To better target support, firms must provide a minimum wage increase of:

  • S$200 (from 2027 onwards)
    (previously S$100)


Upcoming Changes to Work Permit Levies

Singapore will also adjust foreign worker levies across sectors:

Marine Shipyard & Process Sectors

  • Levy increases of S$100 to S$150 for basic-skilled workers

Services & Manufacturing Sectors

  • Levy tiers will be simplified from three tiers to two tiers
  • New levy structure will be implemented from 2028

What Employers Should Do Now

With higher salary requirements approaching, companies should:

✅ Review salary structures early
✅ Plan EP/S Pass renewals ahead of 2028
✅ Ensure compliance with LQS requirements
✅ Seek professional guidance before submitting applications


Need Assistance with Employment Pass, S Pass, Work Permit Applications?

At WorkPass Pte Ltd, we provide professional support for:

Contact us today to stay compliant with MOM’s upcoming policy changes.