Singapore rules for 2027

What changes for a Singapore offer on 1 January 2027

The Employment Pass qualifying salary for new applications rises from S$5,600 to S$6,000 a month at the youngest age, and from S$10,700 to S$11,500 at the oldest. The S Pass floor rises from S$3,300 to S$3,600. CPF rates rise for workers above 55 to 60 and above 60 to 65.

Verified against mom.gov.sg and cpf.gov.sg on 12 October 2026.

Employment Pass

The EP qualifying salary rises at every age

New applications from 1 Jan 2027, and renewals of passes expiring from 1 Jan 2028. In financial services the floor goes from S$6,200 to S$6,600 at the youngest age and from S$11,800 to S$12,700 at the oldest. Meeting it is the first stage; below S$22,500 a month the application must also pass COMPASS with 40 points.

Employment Pass qualifying monthly salary by age
AgeMost sectors, nowMost sectors, 2027Financial services, nowFinancial services, 2027
23 or belowS$5,600S$6,000S$6,200S$6,600
24S$5,832S$6,250S$6,455S$6,877
25S$6,064S$6,500S$6,709S$7,155
26S$6,295S$6,750S$6,964S$7,432
27S$6,527S$7,000S$7,218S$7,709
28S$6,759S$7,250S$7,473S$7,986
29S$6,991S$7,500S$7,727S$8,264
30S$7,223S$7,750S$7,982S$8,541
31S$7,455S$8,000S$8,236S$8,818
32S$7,686S$8,250S$8,491S$9,095
33S$7,918S$8,500S$8,745S$9,373
34S$8,150S$8,750S$9,000S$9,650
35S$8,382S$9,000S$9,255S$9,927
36S$8,614S$9,250S$9,509S$10,205
37S$8,845S$9,500S$9,764S$10,482
38S$9,077S$9,750S$10,018S$10,759
39S$9,309S$10,000S$10,273S$11,036
40S$9,541S$10,250S$10,527S$11,314
41S$9,773S$10,500S$10,782S$11,591
42S$10,005S$10,750S$11,036S$11,868
43S$10,236S$11,000S$11,291S$12,145
44S$10,468S$11,250S$11,545S$12,423
45 or aboveS$10,700S$11,500S$11,800S$12,700
Now: New applications before 1 Jan 2027 and renewals expiring before 1 Jan 2028. 2027: New applications from 1 Jan 2027, and renewals of passes expiring from 1 Jan 2028.

Verified against mom.gov.sg on 12 October 2026.

S Pass

The S Pass floor rises too

New applications submitted from 1 Jan 2027, and renewal of passes expiring from 1 Jan 2028. In financial services it goes from S$3,800 to S$4,000 at the youngest age.

S Pass qualifying monthly salary by age
AgeMost sectors, nowMost sectors, 2027Financial services, nowFinancial services, 2027
23 or belowS$3,300S$3,600S$3,800S$4,000
24S$3,368S$3,668S$3,884S$4,075
25S$3,436S$3,736S$3,968S$4,150
26S$3,505S$3,805S$4,052S$4,225
27S$3,573S$3,873S$4,136S$4,300
28S$3,641S$3,941S$4,220S$4,375
29S$3,709S$4,009S$4,305S$4,450
30S$3,777S$4,077S$4,389S$4,525
31S$3,845S$4,145S$4,473S$4,600
32S$3,914S$4,214S$4,557S$4,675
33S$3,982S$4,282S$4,641S$4,750
34S$4,050S$4,350S$4,725S$4,825
35S$4,118S$4,418S$4,809S$4,900
36S$4,186S$4,486S$4,893S$4,975
37S$4,255S$4,555S$4,977S$5,050
38S$4,323S$4,623S$5,061S$5,125
39S$4,391S$4,691S$5,145S$5,200
40S$4,459S$4,759S$5,230S$5,275
41S$4,527S$4,827S$5,314S$5,350
42S$4,595S$4,895S$5,398S$5,425
43S$4,664S$4,964S$5,482S$5,500
44S$4,732S$5,032S$5,566S$5,575
45 or aboveS$4,800S$5,100S$5,650S$5,650
Now: New applications before 1 Jan 2027 and renewals expiring before 1 Jan 2028. 2027: New applications submitted from 1 Jan 2027, and renewal of passes expiring from 1 Jan 2028.

Verified against mom.gov.sg on 12 October 2026.

CPF

CPF rates for older workers go up

Above 55 to 60: total +1.5 points. Above 60 to 65: total +1 points. CPF applies to citizens and permanent residents only; Employment Pass and S Pass holders do not contribute.

CPF contribution rates, 2026 and 2027
AgeTotal, 2026Total, 2027Employee, 2026Employee, 2027Change in total
55 and below37%37%20%20%No change
Above 55 to 6034%35.5%18%19%+1.5 points
Above 60 to 6525%26%12.5%13%+1 points
Above 65 to 7016.5%16.5%7.5%7.5%No change
Above 7012.5%12.5%5%5%No change
On monthly wages up to the Ordinary Wage ceiling of S$8,000 a month. The employer pays the total less the employee's share. Low wages use CPF's graduated rates, which are not shown.

Provisional: CPF has announced the 2027 totals for ages above 55 to 65; the employer and employee split for those two bands follows CPF's announcement page and will be re-checked against the official 2027 rate table when CPF publishes it.

Verified against cpf.gov.sg on 12 October 2026.

Unchanged

What stays the same

  • The CPF Ordinary Wage ceiling stays at S$8,000 a month and the annual salary ceiling at S$102,000.
  • Resident income tax uses the rates in force from YA 2024, from 0% on the first S$20,000 of chargeable income up to 24% at the top. A Budget announcement can change this.
  • COMPASS keeps its 40-point pass mark, with offers from S$22,500 a month exempt.

Verified against iras.gov.sg and mom.gov.sg on 12 October 2026.

See your own offer under both years' rules

Take-home, CPF, tax and the work pass check for 2026 and 2027, side by side. Free, with no account.

Check an offer

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