Singapore S Pass Levy Tier 2026 Calculator
Calculate Singapore S Pass monthly levy by tier (Tier 1 S$550, Tier 2 S$650) and check sub-DRC quota for services, manufacturing, marine and construction.
| Sector | — |
| Sub-DRC cap (% of local headcount) | — |
| Local employees (citizen + PR) | — |
| Sub-DRC quota cap | — |
| Current S Pass holders | — |
| Planned total S Pass | — |
| Within sub-quota? | — |
| Tier 1 levy monthly cost | — |
| Tier 2 levy monthly cost | — |
Singapore S Pass is a mid-tier work pass for foreign professionals earning S$3,150+ monthly (S$3,650 for financial services). MOM caps S Pass headcount via a sub-Dependency Ratio Ceiling (sub-DRC): 15% for services, 18% for other sectors. Each S Pass holder triggers a monthly levy of S$550 (Tier 1) or S$650 (Tier 2).
How the Sub-DRC Cap Works
Sub-DRC is calculated as a percentage of local headcount (citizens + PR), not total workforce. Formula: max S Pass = local headcount × (sub-DRC% / (1 - sub-DRC%)). Example for services (15%): 50 locals × (0.15 / 0.85) = 8 S Pass max. To hire your 9th S Pass, hire 7 more locals first. This formula prevents companies from gaming the rules by replacing locals with S Pass holders.
Tier 1 vs Tier 2 Levy
Tier 1 (S$550/mo) applies to the first portion of S Pass headcount; Tier 2 (S$650/mo) applies beyond. Exact boundary depends on sub-DRC and MOM administrative bands. Effective Tier 2 starts when S Pass count exceeds ~60% of the sub-DRC quota. Plan headcount carefully — moving from Tier 1 to Tier 2 raises annual levy cost by S$1,200 per worker.
S Pass vs Employment Pass vs Work Permit
S Pass sits between Work Permit (basic-skilled, S$300-950 levy) and Employment Pass (professional, no levy, salary ≥ S$5,000 / financial S$5,500). S Pass workers must hold diploma or higher, earn ≥ S$3,150, and pass the Complementarity Assessment Framework (COMPASS) point system. Source: MOM Manpower Policies.