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Key takeaway: MOM figures for the Employment Pass qualifying salary and the COMPASS 40-point test, the software developer entry on the Shortage Occupation List, application fees and timing, plus ICA and IRAS information on permanent residence and tax.

An employer-led pass with a two-stage test

The Employment Pass (EP) is applied for by the employer or an appointed employment agent on the candidate's behalf, and the candidate does not need to be in Singapore when the application is made. MOM describes a two-stage framework: the candidate must earn at least the EP qualifying salary and, unless exempted, pass the points-based COMPASS. MOM states that a candidate who does not meet the salary stage cannot obtain an EP regardless of the points scored under COMPASS. Employers must also meet the Fair Consideration Framework job advertising requirement before submitting a new application. MOM says no foreign worker levy or quota is required. For an overseas company without a Singapore-registered office, MOM says the application goes through a local sponsor, with processing within 6 weeks for most cases.

MOM: Key facts on Employment Pass MOM: Eligibility for Employment Pass MOM: Apply for an Employment Pass

The EP qualifying salary rises with age

MOM states that the EP qualifying salary is benchmarked to the top one-third of local PMET salaries by age. For all sectors except financial services the current minimum is S$5,600 a month, increasing progressively with age from age 23 up to S$10,700 at age 45 and above; at age 30 the table shows S$7,223. For financial services MOM lists a higher schedule, from S$6,200 up to S$11,800. For new applications from 1 Jan 2027 and renewals of passes expiring from 1 Jan 2028, the schedules start at S$6,000 (S$6,600 for financial services), and the age 30 figure for other sectors is S$7,750. This is a salary floor, not a salary range for software engineers.

MOM: Eligibility for Employment Pass MOM: Key facts on Employment Pass

COMPASS: 40 points from four criteria plus two bonuses

COMPASS needs 40 points. MOM scores four foundational criteria, each worth 0 points, 10 points or 20 points: C1 salary against local PMET salaries in the employer's sector, C2 qualifications, C3 diversity, which looks at the candidate's nationality share among the employer's PMETs, and C4 support for local employment. C2 gives 20 points for degree-equivalent qualifications from listed institutions such as top 100 QS universities, and 10 for other degree-equivalent qualifications. Bonuses are 20 points for a Shortage Occupation List job (C5) when the candidate's nationality is less than 1/3 of the employer's PMETs, or 10 points when it is 1/3 or more, and 10 points (C6) for an employer that participates in or meets the criteria of an eligible Strategic Economic Priorities programme. A fixed monthly salary of at least S$22,500, an overseas intra-corporate transfer, or a role of 1 month or less is exempt from COMPASS.

MOM: Eligibility for Employment Pass

How the C1 salary benchmark works

C1 compares the candidate's fixed monthly salary with local PMET salaries in the employer's sector, and MOM derives the benchmarks from its annual Comprehensive Labour Force Survey. A salary from the 65th percentile up to below the 90th earns 10 points; the 90th percentile and above earns 20. MOM groups the employer into a COMPASS sector based on the primary business activity it declared to ACRA or another UEN issuance agency, regardless of whether it operates across multiple sectors. For an employer in the Info-communication Technology sector, MOM's table for new applications from 1 Jan 2026 to 31 Dec 2026 shows S$8,971 for 10 points and S$13,959 for 20 points at age 30. These benchmarks score applications; they are not a statement of what software engineers are paid. For new applications from 1 Jan 2027, MOM's updated table (released Aug 2026) shows S$9,226 and S$14,204 at age 30 for that sector.

MOM: COMPASS C1. Salary benchmarks MOM: C1 Salary benchmarks by Sector (released Aug 2025), Info-communication Technology MOM: Eligibility for Employment Pass MOM FAQ: How do I check and update my organisation's sector classification? MOM: C1 Salary benchmarks by Sector (released Aug 2026), Info-communication Technology

Software engineers on the Shortage Occupation List

MOM's Shortage Occupation List, which applies to new and renewal EP applications from 1 January 2026, includes a software developer occupation. The job titles MOM lists for it include Software developer and Software engineer. For this occupation MOM lists additional requirements: either a bachelor's degree in a listed computing faculty such as Computer Science, or three years' work experience in listed job titles. MOM says candidates must meet checks on additional job requirements if they need the bonus points to pass COMPASS or are applying for a 5-year EP in a tech occupation on the list. MOM says occupations may be added or removed once a year.

MOM: COMPASS C5. Skills bonus - Shortage Occupation List (SOL) MOM: Eligibility for Employment Pass

The five-year tech Employment Pass

MOM says experienced tech professionals filling specific tech occupations on the Shortage Occupation List may apply for a longer 5-year EP. MOM says the jobs listed under the infocomm technology sector of the Shortage Occupation List, where the software developer occupation appears, also qualify for the 5-year duration EP. Candidates must pass COMPASS, score at least 10 points on the diversity criterion (C3), and meet a fixed monthly salary of at least S$10,700 for ages 36 and below, rising with age to S$14,270 at 45 and above, for new applications from 1 January 2025. For new applications from 1 January 2027 the figures are S$11,500 and S$15,499. By comparison, MOM states that first-time passes last up to 2 years and renewals up to 3 years. MOM states that candidates who needed the SOL bonus points to pass COMPASS or to obtain a longer-duration EP can only be employed in the specific shortage occupation.

MOM: 5-year duration Employment Pass for experienced tech professionals with skills in shortage MOM: Key facts on Employment Pass MOM: COMPASS C5. Skills bonus - Shortage Occupation List (SOL) MOM: Eligibility for Employment Pass

Application steps, fees and timing

MOM says an employer or appointed employment agent can apply online through EP eService and pay a S$105 fee. For online applications MOM states they are processed or given an update within 10 business days, and processing may take longer if additional information or documents are required. If approved, the in-principle approval letter gives the candidate 6 months to enter Singapore and get the pass issued, and MOM lists S$225 for each pass when it is issued.

MOM: Apply for an Employment Pass

Permanent residence is a separate ICA application

ICA lists holders of an Employment Pass or S Pass among the foreigners who may apply for permanent residence, and the holder submits the application through ICA's e-Service using Singpass. ICA says it takes into account factors such as family ties to Singaporeans, economic contributions, qualifications, age, family profile and length of residency. The application fee is S$100 and non-refundable. ICA says applications are processed within 6 months if all required documents are in order, and some may take longer. ICA also states that male permanent residents, unless exempted, are required to serve National Service. ICA asks male applicants to check www.cmpb.gov.sg for National Service information before applying.

ICA: Becoming a Permanent Resident

Income tax depends on tax residency

IRAS says a foreigner is treated as a tax resident if they stayed or worked in Singapore for at least 183 days in the previous calendar year, or continuously for 3 consecutive years, with a further rule for employment straddling 2 calendar years; otherwise they are treated as a non-resident. Resident rates are progressive and the current highest personal income tax rate is 24%. Employment income of a non-resident is taxed at a flat 15% or the progressive resident rates, whichever gives the higher tax. MOM notes that pass holders may be required to pay income tax.

IRAS: Individual Income Tax Rates MOM: Key facts on Employment Pass

Questions before acting

What is COMPASS for the Singapore Employment Pass?

MOM describes COMPASS as a points-based framework that applies in addition to the EP qualifying salary. An application needs 40 points. It scores salary against local PMET salaries in the employer's sector, qualifications, the share of the candidate's nationality among the employer's PMETs and the employer's support for local employment, with bonuses for Shortage Occupation List jobs and Strategic Economic Priorities. Some candidates are exempt, for example those with a fixed monthly salary of at least S$22,500.

What salary does a software engineer need for an Employment Pass?

MOM sets a minimum qualifying salary for EP candidates: for all sectors except financial services it is currently S$5,600 a month, rising with age up to S$10,700 at 45 and above, and from S$6,000 (up to S$11,500 at 45 and above) for new applications from 1 Jan 2027. The COMPASS salary criterion uses separate sector benchmarks based on the employer's sector; for an employer in the Info-communication Technology sector, MOM's 2026 table shows S$8,971 at age 30 for 10 points. These are an eligibility threshold and scoring benchmarks, not typical software engineer pay.

Can an Employment Pass holder apply for permanent residence?

ICA lists holders of an Employment Pass or S Pass among the foreigners who may apply. ICA assesses factors such as family ties to Singaporeans, economic contributions, qualifications, age, family profile and length of residency. The application fee is S$100 and ICA says applications are processed within 6 months if the documents are in order. The outcome depends on ICA's assessment.

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About the author

António Mira is the founder of whereTOemigrate. For over a decade he has worked at the intersection of Portuguese real estate and overseas business, helping international clients navigate the cross-border decisions that come with relocating. He sits on the board of CCIAP (Portuguese-Arab Chamber of Commerce), the Portuguese-Saudi Business Council, and the Portugal-Hong Kong Business Association — always with one focus: enabling overseas business and human mobility into and out of Portugal.

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